I have imported 2 machinery in August through agent of our state for which I have taken IGST credit in the same month. But I returned 1 machinery in December. In this case Agent is demanding Debit Note in his Firm Name. He is in the Same state in which my business is there. So when I issue debit note In his name the CGST and SGST is levied. Then How will I show this Debit Note in GSTR-3B of December month?
you are showing the supplier name in returns, then debit note will raise on that name only. other wise ur returns are explaining that actual supplier for the exact supply of machinery and that machinery return is showing under the agent name. u will lose igst credit.
but when I imported machinery I paid the IGST amount to agent and he had paid that amount to government. now he is of the opinion that I required to issue debit note In his name only.
CAclubindia
