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E way bill in case of composition dealer

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Suresh Parmar

130 Points Posted on 22 March 2020

respected all,

my question how can i prepare eway bill on purchase return as i am composition dealer and i have to returned purchase goods from gujarat to maharashtra.
opp. party is regular but i am composition dealer.
1. whether can i return goods through delivery challan or debit note.?
2. whether can i show tax rate in eway bill or not.?
3. goods purchased in 2018 and returning in this month.

please advice me in this situation.

Replies (5)

Quick Summary

This discussion clarifies the process for composition dealers returning goods from Gujarat to Maharashtra. It confirms that a Delivery Challan (DC) or Debit Note (DN) can be used, with a DC being preferable. Importantly, no tax rate should be shown on the e-way bill itself for these returns. While goods purchased in 2018 can be returned, the supplier cannot claim a reduction in their output tax liability.

RAJA P M

"Do the Right Thing...!!!"

77833 Points Posted on 22 March 2020

1. Yes with DC or DN. Better with DC.
2. No...
3. 2018 related goods can't be returned as Debit note...

( Better to consider Your party then move the goods after preparing e-way bill by Your party...)

Suresh Parmar

130 Points Posted on 22 March 2020

Thank you sir
so i have to prepare DC with no tax amount and i cant understand what you have mentioned at last, small request sir that can please clarify it.

Pankaj Rawat

GST Practitioner

29904 Points Posted on 22 March 2020

1. Yes Eway need to be generated on DC & D.Nt. need to be accompanied.
2.No......
3. Yes you can return Goods , but the Supplier will not able to Reduce his Output Tax Liability (refer Section 34 )