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sales return

16 April 2019

A seller from Delhi (reg. dealer) sells goods to a buyer of UP ( Reg. dealer). Goods have been delivered. After some days buyer said to seller to take back complete consignment. Seller (Delhi) want to take back the consignment but problem is buyer don’t want to give any documents. In this case how the seller (Delhi) take back his goods from UP. How to raise e way bill? Please suggest.

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3 Replies

Deepak Gupta (CA Student) (15927 Points)
Replied 16 April 2019

Seller can generate EWB under inward supply and sales return. Use delivery challan for goods return and issue credit note to the buyer.

Sanjay Singh (30 Points)
Replied 17 April 2019

In EWB there are two field bill from and bill to . When seller is selecting sales return in EWB then bill to field is automatically filled and no modification can be done.. Now another field is bill from can a seller fill his own GSTIN in bill from. He is not registered in UP. He is registered in Delhi only..

Siva Raj (358 Points)
Replied 17 April 2019

As per CGST Rule 138 the buyer has to communicate his acceptance or rejection within 72 hours after generation of e way bill in common portal, if he didn't communicate his acceptance or rejection then shall be deemed as accepted. in your case as per e way bill he has to provide proper documents for rejection otherwise he will face problems with GST dept., because he didn't reject the e way bill.