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2020 ] LOCKDOWN — HOW TO GET YOUR MATERIAL TO RIGHT DESTINATION J73
(2) Goods are stuck in the transport hub
(3) Goods are stuck in transit in mid ways at no particular address
(4) Goods were returning back after rejection but stuck at borders
(5) Goods are stuck in transit and are now not usable at all
Situation 1 : Goods have reached the place of recipient but unable to unload
It is situation where a taxpayer had issued an invoice against which
goods have moved to the location of the recipient but due to lockdown, recipient
is unable to unload the same. Here are some steps to follow :
Step 1 : Procure a declaration from the recipient regarding their inability
to unload the goods, this will prevent you from any further charges
which recipient may levy for not fulfilling the Purchase Order.
Step 2 : Issue credit note against the tax invoice on which goods were ac-
tually sent.
Step 3 : Generate fresh E-way Bill against the credit note and ask the
transporter to bring those goods back to your location.
Now since the movement might be restricted, if the recipient permits, it would be
advisable to park the loaded truck at the recipient location till normal operations
are resumed. This situation might be peculiar in inter-State transport of goods as in
most cases movement within the State is permitted.
Situation 2 : Goods are stuck at transport hub
It is situation where a taxpayer had issued an invoice and had also gen-
erated E-way Bill but the goods are stuck at the transport hub with no movement
possible to recipient further. Here are some steps to follow :
Step 1 : Issue an undertaking in duplicate mentioning the fact that due to
crisis and lockdown the goods should not be moved any further and you
wish to get them returned back to your premises. The undertaking must
include full details of the original Tax Invoice and the original E-way Bill
against which goods were actually supposed to be transferred.
Step 2 : Issue a delivery challan (since it is other than supply) from the
location of transporter to your location i.e. supplier location.
Step 3 : Generate Fresh E-way Bill against the delivery note and ask the
transporter to send those goods back to your location.
Since under this situation it is most likely that transport hub and supplier place are
located within same State, hence there shall not be any issue as far as movement of
goods are concerned.
Situation 3 : Goods are stuck in transit in mid ways at no particular address
It is situation where a taxpayer had issued an invoice and had also gen-
erated E-way Bill but the goods are stuck in between the transit. For instance the
goods are being transported from Chandigarh to Delhi and goods have reached
Ambala. Now since movement is restricted the goods are stuck in between. Here
are some steps to follow :
Step 1 : Issue an undertaking in duplicate mentioning the fact that due to
crisis and lockdown the goods should not be moved any further and you
wish to get them returned back to your premises. The undertaking must

GST LAW TIMES  30th April 2020  21