https://www.taxtmi.com/forum/issue?id=118540 Recovery for non returned cylinders is not a debit note under section 34 because it does not correct the taxable value of the original gas supply. If contract terms treat non return as a transfer of title, the recovery constitutes a new supply of goods (cylinders) and a tax invoice charging applicable GST should be issued. If the charge is penal in nature to ensure return, it may be non taxable. Treating the recovery as a sale raises e way bill, reporting and valuation risks which must be managed with consistent documentation. en-us Tue, 23 May 2023 11:24:09 +0530 Thu, 23 Jan 2025 15:54:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118540 Recovery for non returned cylinders is not a debit note under section 34 because it does not correct the taxable value of the original gas supply. If contract terms treat non return as a transfer of title, the recovery constitutes a new supply of goods (cylinders) and a tax invoice charging applicable GST should be issued. If the charge is penal in nature to ensure return, it may be non taxable. Treating the recovery as a sale raises e way bill, reporting and valuation risks which must be managed with consistent documentation. Discussion-Forum GST Tue, 23 May 2023 11:24:09 +0530 https://www.taxtmi.com/forum/issue?id=118540