GST on Returnabl Gate Pass

This discussion addresses the Goods and Services Tax (GST) implications when materials sent to a supplier on a returnable basis are not returned. It clarifies that GST can be charged on a debit note raised to recover the amount. The HSN code for the debit note should be based on the material itself. Importantly, an e-way bill is not required for the debit note as it pertains to a financial recovery, not a new movement of goods.