Documents for Return of under warranty defective goods to supplier

PS Kalyan (7 Points)

16 January 2023  

1. A registered dealer say M/S ABC  in West Bengal purchases vehicle batteries from a manufacturer say M/S XYZ based and registered in Haryana.  The GST rate is 28%. These batteries are covered under warranty for 6 to 12 months for any defects during warranty period. 
2. M/S ABC sells these to various dealers both Registered and Unregistered in West Bengal. These dealers in turn sell batteries to end users in retail. Sales Invoices are issued in the process. 
3. If end users find a product defective,  they return to respective dealers from whom they purchased the product. These dealers return such defective products to M/S ABC 
4. Now after a certain period M/S ABC has reasonable quantity of defective batteries returned by dealers. They need to send these back to manufacture M/S XYZ in Haryana. Upon receipt and verification M/S XYZ will send fresh batteries as replacement. 

Now question is 

A. What sort of documents are required to be sent by M/S ABC with truck to M/S XYZ. Purchase Return/ Debit Note/ Challan and 

B. What would be GST involvement in this consignment? Chargeable or not? 
C. Same question as above points A and B when manufacturer returns fresh goods back to M/S ABC 

what are the latest applicable rules under GST Act.