In March’20, XYZ supplied goods to a customer and GST was paid on it but due to lockdown goods were lying with transporter’s godown. Now, in July’20 the customer is refusing to accept the delivery and therefore XYZ wants to bring it back to their registered premises from the transporters godown. Sir, in my view, XYZ need to prepare Delivery Challan and E – Way Bill and bring back the goods. As regard to GST already paid to govt., strictly speaking XYZ need to claim for the refund since they cannot issue credit note nor they can adjust the amount from this months liability under this situation. Kindly guide.
CAclubindia
