M/s Gopala & Co. supplied goods (100 Qty) to M/s Brijesh Ltd. M/s Brijesh Ltd. has reported a deficiency in 10 Qty to the supplier and it is returning the goods. What documents are required to be accompanied by the return consignment?
Delivery Challan: As per rule 55 of CGST Rules, for the purposes of transportation of goods for reasons other than by way of supply, a delivery challan is required to be issued by the consigner in lieu of invoice at the time of removal of goods for transportation. Here the consigner (M/s Brijesh Ltd.) has to issue the delivery challan for the removal of goods for transportation.
E Way Bill: Further, in case of applicability of e-way bill, it is also required to be generated.
Credit note: It is required to be issued by the supplier i.e. M/s Gopala & Co. on the return of the goods. In case of applicability of E-invoice, IRN is required to be generated for credit note is also required to be generated in such cases.