https://www.taxtmi.com/forum/issue?id=112773 Where parts are provided free under warranty and the warranty cost was included in the original transaction value, no GST is chargeable on replacement and the supplier need not reverse input tax credit. Registered purchasers returning goods in the course of business must process returns via regular taxable invoices and pay applicable GST; a debit note is not the prescribed mechanism for purchase returns. For unregistered customers no GST invoice-based return procedure presently exists, and delivery challans may be used for non-supply movements. en-us Wed, 06 Sep 2017 15:44:26 +0530 Thu, 23 Jan 2025 15:55:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112773 Where parts are provided free under warranty and the warranty cost was included in the original transaction value, no GST is chargeable on replacement and the supplier need not reverse input tax credit. Registered purchasers returning goods in the course of business must process returns via regular taxable invoices and pay applicable GST; a debit note is not the prescribed mechanism for purchase returns. For unregistered customers no GST invoice-based return procedure presently exists, and delivery challans may be used for non-supply movements. Discussion-Forum GST Wed, 06 Sep 2017 15:44:26 +0530 https://www.taxtmi.com/forum/issue?id=112773