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Is Eway bill required with debit note - material rejected

surender saini (ACCOUNTANT ASSISTANT) (30 Points)

17 May 2018

we purchased material ms sheet ( size 12 mm ) .material arrived at our works . but after inspection we found material is defective size is 10 mm as we need 12 mm so we reject material and w
e also keep material as our need . so in this case we need to raise e way bill with debit note

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12 Replies

Rajneesh Jha (Accounts and Taxations) (68 Points)
Replied 17 May 2018

eWay bill will be generated when there is a movement of goods in a vehicle/ conveyance of value more than Rs. 50,000( either each Invoice or in (aggregate of all Invoices in a vehicle/ Conveyance)# ) –

In relation to a ‘supply’

For reasons other than a ‘supply’ ( say a return)

Due to inward ‘supply’ from an unregistered person

RAJA P M ("Do the Right Thing...!!!") (127140 Points)
Replied 17 May 2018

(so we reject material and w
e also keep material as our need)

No need to Prepare E-Way Bill in this regard..

Bcoz, No more movements of goods like You are keep the material in Your hand...

But,
I have a doubt...
If You keep the material and give debit note to Your supplier then, How to You account the Material in Your and Supplier's books of accounts....
Are You get another Invoice for the same material?

1 Like

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 18 May 2018

Eway Bill is required only on the movement of goods

vikram kerekar (1241 Points)
Replied 18 May 2018

i also confusing so plz any body clarify this matter.

CA Premanshu Jaiswal (GST & Indirect Taxes Enthusiast) (490 Points)
Replied 18 May 2018

From the captioned issue, we presume that since the material is found defective, the same is not send back to the suppliers premises, Hence, no E-way bill shall be required.

However, your raising the Debit Note shall not help as per GST compliance. It is on the Supplier to raise a Credit Note with reference to the Original Invoice raised and upload the same in its GST Return. Your Debit Note can then follow as a supporting.

In the above, case if the material had moved from your premises to the supplier, it was the Supplier who should have raised E-waybill for Sales Return option availabel in the waubill portal window and moved the material on the basis of such Credit Note raised by him.

surender saini (ACCOUNTANT ASSISTANT) (30 Points)
Replied 19 May 2018

We select 200 kg .and balance 800 kg we reject and sending back it to supplier .as size was not accurate as our purchase order order

surender saini (ACCOUNTANT ASSISTANT) (30 Points)
Replied 19 May 2018

We select 200 kg .and balance 800 kg we reject and sending back it to supplier .as size was not accurate as our purchase order order

CA Premanshu Jaiswal (GST & Indirect Taxes Enthusiast) (490 Points)
Replied 19 May 2018

Then the supplier should make a Credit Note for such 800Kg and make Waybill needs to be generated as per my above post

surender saini (ACCOUNTANT ASSISTANT) (30 Points)
Replied 19 May 2018

We select 200 kg .and balance 800 kg we reject and sending back it to supplier .as size was not accurate as our purchase order order

RAJA P M ("Do the Right Thing...!!!") (127140 Points)
Replied 19 May 2018

If You are rejected the material and send to Supplier end then You ll prepare E-Way bill with Debit Note for the 800kg...

Poonam (Business Analst) (35 Points)
Replied 08 February 2020

In above case what if we are not returning goods to supllier but some other place on instruction of supplier. When we will issue Debit note will that require E way also??? As for movement of goods Supplier will himself prepare e way bill using Bill from Dispatch from model?