TaxTMI 
TaxTMI 
documents necessary for goods sent for trial/demo
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....ocuments necessary for goods sent for trial/demo<br> Query (Issue) Started By: - vignesh VSACCOUNTOPRIVATELIMITED Dated:- 5-3-2023 Last Reply Date:- 30-3-2023 Goods and Services Tax - GST<br>Got 7 Replies<br>GST<br>sir. Goods were sent on demo/trial from and were accompanied with DC & Eway bill but officer demands Tax invoice! and levied penalty. what to be done ? is the officer correct? any provi....
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....sions for my defence available with case law if taken for appeal. Reply By Amit Agrawal: The Reply: Rule 55 of the CGST Rules, 2017 specifically allows 'Transportation of goods without issue of invoice' in specified circumstances (including 'transportation of goods for reasons other than by way of supply'). Depending upon contents of notice / SCN / Order (factual position is not....
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.... clear), you can provide reasons along-with supporting evidences to prove exception so provided u/r 55. These are ex facie views of mine and the same should not be construed as professional advice / suggestion. Reply By Amit Agrawal: The Reply: Correction in my last post:- Querist indeed talked about appeal in his query. Depending upon submissions made till date, contents of SCN and order (inc....
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....luding provisions used to levy penalty etc.) & son on, appeal needs to be drafted. In this content, rule 55 is quoted & explained in brief in my earlier post. In case of doubt, help / assistance from an expert should be taken in drafting the appeal memorandum who will go through entire case-papers and come with best defence/s in given factual situation. These are ex facie views of mine and the....
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.... same should not be construed as professional advice / suggestion. Reply By vignesh VSACCOUNTOPRIVATELIMITED: The Reply: Thank u sir for your valuable reply! as mentioned can u share the details of the earlier post once again, iam not able to catch the same. Reply By Amit Agrawal: The Reply: Rule 55 of the CGST Rules, 2017 specifically allows 'Transportation of goods without issue of invoi....
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....ce' in specified circumstances (including 'transportation of goods for reasons other than by way of supply'). Reply By Padmanathan Kollengode: The Reply: There is no requirement in GST law that every movement of goods have to be accompanied by Tax Invoice. In other words, only where outward supply of goods takes place, tax invoice needs to be issued. When goods are sent for demo/tri....
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....al, it is not an outward supply of goods. In such scenario, the GST law provides for Delivery Challan to be raised in Rule 55. The same is reproduced as below: 55. Transportation of goods without issue of invoice.- (1) For the purposes of- (a) supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not known, (b) transportation of goods ....
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....for job work, (c) transportation of goods for reasons other than by way of supply, or (d) such other supplies as may be notified by the Board, the consigner may issue a delivery challan, serially numbered not exceeding sixteen characters, in one or multiple series, in lieu of invoice at the time of removal of goods for transportation, containing the following details, namely:- xxx This pr....
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....ovision maybe highlighted in the appeal, along with factual position and also documentation regarding the demo/trial i.e. any e-mail communication, confirmation from other party etc. to prove that it was infact only for demo/trial purpose and not for outward supply. Reply By Balaji S: The Reply: Sir, Is there any time limit to receive back the goods sent on trial? Reply By Balaji S: The Reply: ....
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.... Sir, Is there any time limit to receive back the goods sent for trial?<br> Discussion Forum - Knowledge Sharing ....