GST में गुड्स वापसी के नियम (treatment of goods return in GST)

आओ GST सीखें:

दोस्तों कुछ इंडस्ट्री में गुड्स वापसी बहुत अधिक मात्रा में होती है, इसके ट्रीटमेंट एवं प्रोसीजर को ले कर बहुत कंफ्यूज़न रहती है। आओ आज गुड्स वापसी के समय अपनाये जाने वाले विभिन्न विकल्पों की चर्चा करें।

गुड्स वापसी का 2 तरीके से ट्रीटमेंट किया जा सकता है:

1. गुड्स वापसी को विक्रय मान कर फ्रेश इनवॉइस जारी कर दिया जाए।

या

2. गुड्स वापसी पर विक्रेता द्वारा क्रेडिट नोट जारी कर दिया जाये।

OPTION 1 : Return of Goods to be treated as Fresh Supply

a. जी हां, पहला तरीका ये ही है कि गुड्स वापिस करते टाइम इसको फ्रेश सप्लाई मानकर sale इनवॉइस जारी कर दिया जाए।

b. ये एक आसान तरीका है। इसमें गुड्स वापस करने वाला एक इनवॉइस के जरिये माल वापस कर देगा और sale की तरह उस इनवॉइस को अपनी GSTR 1 में दिखायेगा।

c. माल प्राप्ति करने वाला इन गुड्स पर ITC ठीक उसी तरह क्लेम करेगा जैसे वो फ्रेश माल purchase करते समय करता है।

d. ITC  reversal इत्यादि के अन्य सभी नियम लागू होंगे।

OPTION 2 : Return of Goods by issuing credit notes:

a. दूसरा तरीका ये है कि गुड्स को वापिस सप्लायर के क्रेडिट नोट के माध्यम से किया जाये। यहाँ ये ध्यान देना आवश्यक है कि GST में केवल supplier ही क्रेडिट नोट जारी कर सकता है, उसके द्वारा ही purchaser सप्लायर को डेबिट करेगा। दूसरे शब्दों में ये कह सकते हैं कि डेबिट नोट कोई GST का मान्य डॉक्यूमेंट नहीं है।

b. वैसे तो क्रेडिट नोट issue करने की कोई लास्ट डेट नहीं होती। परंतु last year में बेचे गए माल पर GST की adjustment के लिए जरूरी है कि credit note अगले साल की september माह की GSTR 3B की due date तक जारी कर दिया जाए। (इसकी चर्चा हम पीछे के लेख में कर चुके हैं)

c. अगर Credit note पिछले वित्तीय वर्ष की September return की due date के बाद जारी किया जाएगा तो उस credit note की GST adjustment allowed नहीं होगी और credit note को बिना GST के issue करना पड़ेगा।

Proper Care needs to be taken in accounting the above entries and reflecting it on GST Portal accordingly.

Regards,
CA Lalit Aggarwal,
9999565491
www.calalit.com

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