https://www.taxtmi.com/forum/issue?id=115455 Where a foreign supplier issues a credit note reducing the original invoice, the return of damaged imported goods sent by the Indian importer to an Indian subsidiary at the supplier's direction is not a supply and does not attract new GST. Movement within India should be effected under a delivery challan, and the tax effect is achieved by adjusting the original transaction value via the credit note rather than by levying IGST or CGST and SGST on a fresh transfer. en-us Thu, 26 Sep 2019 13:41:20 +0530 Thu, 23 Jan 2025 15:54:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115455 Where a foreign supplier issues a credit note reducing the original invoice, the return of damaged imported goods sent by the Indian importer to an Indian subsidiary at the supplier's direction is not a supply and does not attract new GST. Movement within India should be effected under a delivery challan, and the tax effect is achieved by adjusting the original transaction value via the credit note rather than by levying IGST or CGST and SGST on a fresh transfer. Discussion-Forum GST Thu, 26 Sep 2019 13:41:20 +0530 https://www.taxtmi.com/forum/issue?id=115455