Goods and Services Tax – Started By: – nunna murali – Dated:- 21-8-2017 Last Replied Date:- 23-8-2017 – we are supplied intermediate good to vendor as per his request and transported, mean while vendor has informed not required material. we are holed the material at tranporter area and bringing back to our factory in our invoice.How take in ITC for our invoice in GST rule wise.please give me suggestions.udaya bhaskar – Reply By RAMESH PRAJAPATI – The Reply = Please give intimation to the Assistant Commissioner / Deputy Commissioner GST regarding return of goods by transporter because consignee did not accepted the delivery of goods with documentary evidence and request the officer to verify the goods so that you can go for refund under Sec
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pply. – Reply By Himansu Sekhar – The Reply = If the goods are returned during the GST era and goods were despatched after 01.07.17, then there is no need to pay the tax and to take the ITC. – Reply By RAMESH PRAJAPATI – The Reply = Yes, if material was dispatched after 01.07.2017 and returned during the same month, GST is not to be paid and therefore question of ITC does not arise. But if material was dispatched before 30.06.2017 and returned during GST era then Section 142 of the CGST Act comes into play. – Reply By Ganeshan Kalyani – The Reply = If material is supplied pre GST and customer is returning it in post GST then such return of goods is considered as deemed supply .customer will have to GST while returning the material. The supp
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