accident material return

ask your party to prepare debit note

party not agree for debit and also party has not taken itc. our customer is electricity board..

they must provide you rejection memo .  return the matrial with this docs.

customer has given rejection memo, so how take take itc. may be invoice cancel. please guide me.

As per section 17 of CGST Act - Apportionment of Credit or blocked credit.

if Goods are lost, stolen, destroyed, written off or disposed off by way of gift or free samples.

ITC already claimed at the time of purchase of above goods has to be reversed.


IN YOUR CASE - Goods sold to customer has been destroyed / damaged and returned back to you thru rejection memo.

ANALYSIS:
1. As the customer refused to accept the Delivery,
he has not considered it as purchase in his books.

2. as per point 1 it has not taken any ITC.

3. you are not obliged to pay gst liability on sale of goods as the same was not accepted by the customer and rejected. Thus, your invoice stands cancelled.

4. As per section 17 (quoted above) you need to reverse the ITC claimed at the time of purchase on such damaged goods.

just cancel your invoice. and no pay any GST against that

SIR WHAT ABOUT THE E WAY BILL PROCESS

PARTY DEFUSED TO TAKE DELIVERY

With rejection note issues credit note to customer, and reverse the ITC.