18 July 2022
Dealer is issuing us normal invoice along with eway bill although his turnover in last preceding years was above 20 crores. Will we be affected due to non compliance by the dealer for not issuing einvoice to us. Please clarify?
18 July 2022
No transaction already completed. We made advance payments to supplier. Supplier delivered materials after receiving payments. We had no other choices.
19 July 2022
We received goods from dealer with normal invoice and eway bill although dealer was liable to issue einvoice. Now after 7 days we want to return the goods as goods are defective. The dealer is ready to take back returned goods by issuance of credit note to us. So in this situation what will be the effect on our ITC. Since we are returning goods to the dealer will our ITC be effected in any way. Please clarify?
20 July 2022
We supplied goods to our customer after buying from the supplier who issued us normal bill although the dealer was liable to issue E-invoice. Our customer have rejected goods and we want to return goods to the supplier. What will be the process of return? Since we are returning the goods will our ITC BE effected as dealer is issuing normal invoice instead of einvoice. Please clarify all the effects of goods return and process involved for return of goods.
20 July 2022
This is reply we got from cbic mitra regarding issue of normal bill bg dealer who is liable to issue einvoice.
This is regarding your issue wherein, you want some clarification on claiming of ITC.
We would like to inform you that, when any GST registered person makes any sale for which he/she issues a GST bill i.e a sale bill and that person is liable for doing E-invoicing then it’s the responsibility of that person of doing E-invoicing for those bills and then the details of those GST bills gets auto populated in that dealer’s GSTR-1 on the basis of those sale bills the ITC amount gets reflected in buyer’s GSTR-2B but if the seller doesn’t do E-invoicing for those bills and show them manually in GSTR-1 still the details of ITC will get reflected in GSTR-2B. So the matter of the fact is your ITC will not get hampered because of not doing E-invoicing if the GST bills are uploaded by the supplier manually in GSTR-1 within the due date.
20 July 2022
Finally, when you have decided to return the goods (being defective), no question of any claim of its ITC. Your tension would be released by getting back the advance paid to dealer.
CAclubindia
