Export of good as sample


NIKUNJ VADHAR   23 July 2019

NIKUNJ VADHAR

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I have exported a good to one of my clients as sample but the DHL people asked for GST Invoice , I made the same adding IGST but now i am making entry in GSTR1 aking for port code . So I tracked the consignment its showing goods dispatched in passenger aircraft . So how i can make the entry in GSTR1

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Surendra Reddy   23 July 2019

Surendra Reddy

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If port code is not available you can mention 000000

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Pankaj Rawat (GST Practitioner)     23 July 2019

Pankaj Rawat
GST Practitioner 
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As per Recently issued Circular 108/27/2019-GST ,DTD.18/7/19, The goods sent out of India on consignment basis do not constitute supply ,since such activity is not supply ,the same cannot be considered as Export supply so No GST, Custom is applicable , can be sent on Delivery challan

Sanjay Salunkhe (DGM Finance)     23 July 2019

Sanjay Salunkhe
DGM Finance 
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Can you help with clarification on below points , this is regarding to recent  Circular No. 108/27/2019

  1. This notification is only for items sent for exhibition or also applicable on “Free of Cost” items sent along with normal order.
  2. Once the items sent for exhibition are brought back, what would be mechanism to intimate the authorities.

     

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Pankaj Rawat (GST Practitioner)     23 July 2019

Pankaj Rawat
GST Practitioner 
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No it' is applicable only on goods sent on consignment basis , (not free) if not return within Six Months as specified in subsection 7 of Section 31 will be treated as supply


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