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This query is : Resolved 

Querist : Anonymous

Querist : Anonymous (Querist)
One of our client agree to supply 3000 MT order quantity of raw materials by trucks, but issue GST Invoice partly i.e 900 MT (actual Material received 915.480 MT) , 1000MT (Material receive 999.150MT), 700 MT(Material received 713.560MT) and 400 MT(Material received 371.810MT) and so on . so how GST credit can be taken on invoice Qty/Value issued by suppler where actual material Value/Qty receive in factory does not match with invoice of supplyer.

As per Sec 16 of CGST Act 2017 - Provided that where the goods against an invoice are received in lots or installment, he registered person shall be entitled to take credit upon receipt of the last lot or installment:

You are looking one aspect, when goods moved by lorry from one place to another place definitely there will be weight fraction.you should have to consider tolerance 0.3 to 0.5% . Hope there will be no issue

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