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.
In case at the time of supply tax invoice was issued this case can be treated as equivalent to return of goods and credit note can be issued. Else refund is the option.
As correctly stated by you as movement is involved from transporters godown , e-way bill and delivery challan will be required.
Team Clearmytax.in