Credit note

This discussion clarifies the process for issuing credit notes when Flipkart returns materials that were initially sent but not accepted. It confirms that a credit note can be issued for such returns. The advice also touches upon debit notes, suggesting they might not be necessary if goods were sent for approval. Crucially, it highlights that if the value of the returned goods exceeds ₹50,000, an e-way bill will be required, referencing Section 34 of the CGST Act and Rule 138.