GOODS RETURN UNDER GST

GOODS RETURN UNDER GST
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 26-6-2017 Last Reply Date:- 26-7-2017 Goods and Services Tax – GST
Got 4 Replies
GST
If we sold machine in month of June-17 and customer want to sent back for repairs or rectification under GST Act.
Please explain procedure to call back material for repairs or rectification.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
If your customer is also a registered person he can return the machinery for repair, rectification etc under his invoice on payment of GST since returning the machinery for repair , rectification is also "supply" under GST Act, 2017 since according to Section 7 (1) (a) of CGST Act, 2017 “supply” includes all forms

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