https://www.taxtmi.com/forum/issue?id=112577 A Chennai supplier invoiced a consignment to a Delhi consignee but part of the goods were returned to the purchaser in Punjab. Documentary proof of the return - the consignee's account entry or other return documentation correlated with transporter papers - is required to substantiate input tax credit and stock accounting. Where returns occur, the return is a separate transaction usually documented by debit/credit notes and must be reconciled with invoices and transport documents to ensure GST compliance. en-us Thu, 10 Aug 2017 23:37:23 +0530 Thu, 23 Jan 2025 15:55:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112577 A Chennai supplier invoiced a consignment to a Delhi consignee but part of the goods were returned to the purchaser in Punjab. Documentary proof of the return - the consignee's account entry or other return documentation correlated with transporter papers - is required to substantiate input tax credit and stock accounting. Where returns occur, the return is a separate transaction usually documented by debit/credit notes and must be reconciled with invoices and transport documents to ensure GST compliance. Discussion-Forum GST Thu, 10 Aug 2017 23:37:23 +0530 https://www.taxtmi.com/forum/issue?id=112577