Page 22 - GSTL_30th April 2020_Vol 35_Part 5

J74 GST LAW TIMES [ Vol. 35
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) with place
of dispatch being the location where transport vehicle is stuck, i.e.,
Ambala and place of delivery being your location, i.e., supplier place of
business.
Step 3 : Generate Fresh E-way Bill against the delivery note and ask the
transporter to send those goods back to your location from the place
where the transport vehicle has stopped.
Now since the movement might be restricted, there might be situation that move-
ment might be restricted. Since under those circumstances and it being a situation
of crisis, you might not have any remedy other than to station the vehicle at the
place where it has reached and continue to bear charges. This situation might be
peculiar in inter-State transport of goods as in most cases movement within the
State is permitted, hence should not be an issue.
Situation 4 : Goods were returning back after rejection but stuck at borders
It is situation where a taxpayer goods are returning back from the recipi-
ent either on credit note issued by the taxpayer or tax invoice issued by the recip-
ient. Under first circumstance where are goods are being returned on your credit
note and are stuck in transit you may follow the procedure as mentioned in Situ-
ation 3 or 2 as the case may be. But in second case where the recipient is return-
ing goods on tax invoice, in that case it shall become the obligation of the recipi-
ent. But nevertheless in such cases of rejection of goods it is your payment which
is stuck and you might have to pay the costs if goods don’t return within time.
Here are some steps to follow :
Step 1 : Issue an undertaking in triplicate to both the transporter and the
original recipient mentioning the fact that due to crisis and lockdown the
goods should be returned back to your premises.
Step 2 : Since the goods are being moved on the invoice of your recipient,
request your recipient to issue delivery challan from place of dispatch
being place where goods are stuck. But where recipient does not agree to
cooperate or there is any genuine inability at their end, then move to
Step 3.
Step 3 : Issue a delivery challan from the location where the goods are
stuck to your location.
Step 4 : Generate a fresh E-way Bill against the delivery challan and
while goods are moving the transporter must carry the undertaking,
original tax invoice & E-way Bill of recipient along with delivery challan
issued by you coupled with E-way Bill.
There might be a situation in which the movement might be restricted. Since under
those circumstances and it being a situation of crisis, you might not have any rem-
edy other than to station the vehicle at the place where it has reached and continue
to bear charges. This situation might be peculiar in inter-State transport of goods as
in most cases movement within the State is permitted, hence should not be an is-
sue.
[Continued on page J79]
GST LAW TIMES  30th April 2020  22