reg filing up FORM 38
This query is : Resolved
24 October 2008
Hi,
we have to send materials from chenani to Gurgaon to a customer who is in SEZ and he had submitted the form to us.
Actually we are sending the materials thro our Supplier to the customer directly.
In form 38 whether we have to fill our name or the supplier name who is sending the materials on behalf of us.
Also confirm whether the materials can be sent thro Delivery challan or invoice is compulsory.
Pl advise.
we have to send materials from chenani to Gurgaon to a customer who is in SEZ and he had submitted the form to us.
Actually we are sending the materials thro our Supplier to the customer directly.
In form 38 whether we have to fill our name or the supplier name who is sending the materials on behalf of us.
Also confirm whether the materials can be sent thro Delivery challan or invoice is compulsory.
Pl advise.
24 October 2008
pl advise
20 July 2025
Here's how to approach the filling of Form 38 and documentation in your case:
📌 Situation Recap:
You are based in Chennai.
The end customer is in Gurgaon (SEZ) and has submitted Form 38.
You are not directly dispatching the goods — your supplier is sending them directly to the SEZ customer on your behalf.
You want clarity on:
Whose name should appear in Form 38?
Whether invoice is compulsory or delivery challan is sufficient.
✅ Answer:
1. Name to be filled in Form 38:
Your name (the purchaser from the SEZ unit’s perspective) should appear in the Consignee column of Form 38, since the SEZ unit has issued the form to you.
The supplier (who is physically dispatching the goods) should be shown as the Consignor.
The final destination address will still be the SEZ unit’s address in Gurgaon.
This is a case of third-party/direct dispatch, and the documentation should clearly reflect the flow of goods and ownership.
2. Can goods be sent via Delivery Challan or is Invoice compulsory?
Ideally, the movement of goods should be backed by a tax invoice, as SEZ supplies require proper documentation for exemption/zero-rated supply under GST.
However, if the goods are being sent first and the invoice is to follow, a delivery challan may be used, but the final invoice must be issued later to support the claim of SEZ benefits.
✅ Suggested Documentation Flow:
Form 38: Issued by SEZ buyer to you (the registered dealer in Chennai).
Delivery: Goods are dispatched by your supplier directly to the SEZ.
Transport Documents: Must mention "on behalf of [your company]" and include the SEZ unit’s name and address.
Invoice: Should be raised by you to SEZ buyer.
You may also attach a delivery challan from the supplier, clearly referencing your invoice and Form 38 details.
⚠️ Note:
Ensure that SEZ rules under GST are also complied with (including LUT or IGST invoicing as applicable).
Maintain a paper trail showing:
SEZ buyer issued Form 38 to you
You procured from your supplier
Supplier shipped on your behalf
You invoiced the SEZ buyer
This will help in both tax compliance and claiming any exemptions/refunds under SEZ and GST provisions.
📌 Situation Recap:
You are based in Chennai.
The end customer is in Gurgaon (SEZ) and has submitted Form 38.
You are not directly dispatching the goods — your supplier is sending them directly to the SEZ customer on your behalf.
You want clarity on:
Whose name should appear in Form 38?
Whether invoice is compulsory or delivery challan is sufficient.
✅ Answer:
1. Name to be filled in Form 38:
Your name (the purchaser from the SEZ unit’s perspective) should appear in the Consignee column of Form 38, since the SEZ unit has issued the form to you.
The supplier (who is physically dispatching the goods) should be shown as the Consignor.
The final destination address will still be the SEZ unit’s address in Gurgaon.
This is a case of third-party/direct dispatch, and the documentation should clearly reflect the flow of goods and ownership.
2. Can goods be sent via Delivery Challan or is Invoice compulsory?
Ideally, the movement of goods should be backed by a tax invoice, as SEZ supplies require proper documentation for exemption/zero-rated supply under GST.
However, if the goods are being sent first and the invoice is to follow, a delivery challan may be used, but the final invoice must be issued later to support the claim of SEZ benefits.
✅ Suggested Documentation Flow:
Form 38: Issued by SEZ buyer to you (the registered dealer in Chennai).
Delivery: Goods are dispatched by your supplier directly to the SEZ.
Transport Documents: Must mention "on behalf of [your company]" and include the SEZ unit’s name and address.
Invoice: Should be raised by you to SEZ buyer.
You may also attach a delivery challan from the supplier, clearly referencing your invoice and Form 38 details.
⚠️ Note:
Ensure that SEZ rules under GST are also complied with (including LUT or IGST invoicing as applicable).
Maintain a paper trail showing:
SEZ buyer issued Form 38 to you
You procured from your supplier
Supplier shipped on your behalf
You invoiced the SEZ buyer
This will help in both tax compliance and claiming any exemptions/refunds under SEZ and GST provisions.
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