Delivery challan for sales return

[Allauddin Patel]

While creating delivery challan for sales return do we need not to select gst rate in delivery challan and while creating e way bill too ??

[Raam Srinivasan Swaminathan Kalpathi]

Rule 55 of CGST Rules provides for transportation of goods without issue of invoice. The details to be included in the DC are as provided therein, viz.,

(i) date and number of the delivery challan;

(ii) name, address and Goods and Services Tax Identification Number of the consigner, if registered;

(iii) name, address and Goods and Services Tax Identification Number or Unique Identity Number of the consignee, if registered;

(iv) Harmonised System of Nomenclature code and description of goods;

(v) quantity (provisional, where the exact quantity being supplied is not known);

(vi) taxable value;

(vii) tax rate and tax amount - central tax, State tax, integrated tax, Union territory tax or cess, where the transportation is for supply to the consignee;

(viii) place of supply, in case of inter-State movement; and

(ix) signature.

EWB is generated as per Rule 138 and has the following fields -

E-way bill field	What to enter for a sales return
Transaction type	Inward
Sub-type	Sales Return
Document type	Delivery Challan, where applicable
Document number	Number of the delivery challan accompanying the returned goods
Document date	Date of the delivery challan
From	Customer's dispatch location and GSTIN, if registered
To	Original supplier's receiving location and GSTIN
Value of goods	Value declared for the returned consignment, consistent with the supporting document
HSN code	Applicable HSN code for the goods
Reason for transportation	Sales Return
Transport details	Transporter ID/document number and vehicle details, as applicable

[KASTURI SETHI]

It is mandatory.

[Allauddin Patel]

My question is

I sold goods to registered customer , after recieving goods customer said quality is bad so take these goods back . So when i taking goods back to my premises i need to create delivery challan for the movement of goods, in that delivery challan do i need to mention tax cgst sgst or not, because delivery challan other than supply .

AI Summary

Sales-return delivery challans identify non-supply movement, while e-way bills record inward return details, value, HSN, and transport particulars.
Goods returned by a customer may be moved back to the original supplier under a delivery challan rather than a tax invoice, as the movement is other than supply. The challan should contain identification, party, goods, quantity, taxable-value, place-of-supply where applicable, and signature details. Tax rate and tax amount entries apply where transportation is for supply to the consignee. The e-way bill should record inward sales return, the supporting delivery challan, party locations, declared value, HSN code, reason for transport, and transport particulars.