Invoice done in aug2018 but the customer lost the invoice
This query is : Resolved
02 May 2019
An invoice for tooling capitalization was done in aug2018 and submitted to customer in other state. Eway bill was also submitted but The customer didn't enter the invoice in his system due to some pending issues.
Now in April 2019 the issue is resolved.
How can we get the payment in this case we are open to move the material. But not sure how to move the material again .
Now in April 2019 the issue is resolved.
How can we get the payment in this case we are open to move the material. But not sure how to move the material again .
02 May 2019
Since you had raised the invoice in Aug 2018 and removal of goods also took place ( As E way bill also submitted )
Supply took place in Aug 2018 ( As per Sec 12 of GST Act – Time of supply of goods will be at the time of removal or date of invoice , whichever is earlier )
There should not be problem in getting payment from the recipient .
Supply took place in Aug 2018 ( As per Sec 12 of GST Act – Time of supply of goods will be at the time of removal or date of invoice , whichever is earlier )
There should not be problem in getting payment from the recipient .
03 May 2019
Suppose the customer has not booked the invoice in his system. But as it was a tooling to be used by supplier to provide parts to customer material movement was also not done.
Now the customer is asking to move the tool so that tool movement is done. How can we show this tool movement with what papers can we move the tool.
The invoice submitted in Aug 2018 was just the paper transfer to customer to get the payment. With proper gate exit and waybill. How can we move the tool now.
Please help sort my this query.
Now the customer is asking to move the tool so that tool movement is done. How can we show this tool movement with what papers can we move the tool.
The invoice submitted in Aug 2018 was just the paper transfer to customer to get the payment. With proper gate exit and waybill. How can we move the tool now.
Please help sort my this query.
01 August 2024
In this scenario, the movement of the tool and the issuance of a new invoice or documents to facilitate this movement need to be handled carefully to comply with GST regulations and ensure proper documentation. Here are the steps to address this situation:
### Steps to Move the Tool and Issue Necessary Documents
1. **Issue a New Delivery Challan:**
- Since the original invoice was for tooling capitalization and no physical movement of the tool occurred, you can issue a delivery challan for the movement of the tool. A delivery challan is used for the transport of goods without the issue of an invoice.
- The delivery challan should contain the following details:
- Date and number of the delivery challan.
- Name, address, and GSTIN of the consigner and consignee.
- HSN code of the goods.
- Description, quantity, and value of the goods.
- Taxable value, GST rate, and amount of GST.
- Place of supply, in case of inter-state movement.
- Signature.
2. **Generate a New E-Way Bill:**
- Along with the delivery challan, generate a new e-way bill for the movement of the tool. The e-way bill should reference the delivery challan number.
- Ensure all details are accurate to avoid any issues during transport.
3. **Communicate with the Customer:**
- Inform the customer about the new delivery challan and e-way bill. Ensure they are aware that these documents will facilitate the movement of the tool to their location.
4. **Record Keeping:**
- Maintain a copy of the original invoice issued in August 2018, the new delivery challan, and the e-way bill for your records.
- Document the reasons for issuing a delivery challan instead of an invoice to ensure clarity during audits or future references.
### Sample Delivery Challan Format
```plaintext
DELIVERY CHALLAN
Challan No: [Challan Number]
Date: [Date]
From:
[Your Company Name]
[Your Company Address]
GSTIN: [Your GSTIN]
To:
[Customer Name]
[Customer Address]
GSTIN: [Customer GSTIN]
Description of Goods: [Tooling Description]
HSN Code: [HSN Code]
Quantity: [Quantity]
Value: [Value]
GST Rate: [GST Rate]
GST Amount: [GST Amount]
Total Value: [Total Value including GST]
Place of Supply: [Place of Supply]
Reason for Transportation: [e.g., Movement of Tooling]
Signature:
[Authorized Signatory]
[Designation]
```
### Additional Considerations
- **Tool Movement for Job Work:** If the tool is to be used for job work (the supplier providing parts to the customer), you can also refer to the job work regulations under GST. Ensure that the documentation aligns with the purpose of job work.
- **Customer Communication:** Ensure that the customer acknowledges the receipt of the delivery challan and the tool. This helps in maintaining proper records and avoiding any future discrepancies.
- **Accounting Records:** Reflect these movements appropriately in your accounting records to ensure that the transactions are clear and traceable.
By following these steps, you can facilitate the movement of the tool with proper documentation and ensure compliance with GST regulations. If further clarification is needed, consulting with a tax professional or GST expert can provide additional guidance tailored to your specific situation.
### Steps to Move the Tool and Issue Necessary Documents
1. **Issue a New Delivery Challan:**
- Since the original invoice was for tooling capitalization and no physical movement of the tool occurred, you can issue a delivery challan for the movement of the tool. A delivery challan is used for the transport of goods without the issue of an invoice.
- The delivery challan should contain the following details:
- Date and number of the delivery challan.
- Name, address, and GSTIN of the consigner and consignee.
- HSN code of the goods.
- Description, quantity, and value of the goods.
- Taxable value, GST rate, and amount of GST.
- Place of supply, in case of inter-state movement.
- Signature.
2. **Generate a New E-Way Bill:**
- Along with the delivery challan, generate a new e-way bill for the movement of the tool. The e-way bill should reference the delivery challan number.
- Ensure all details are accurate to avoid any issues during transport.
3. **Communicate with the Customer:**
- Inform the customer about the new delivery challan and e-way bill. Ensure they are aware that these documents will facilitate the movement of the tool to their location.
4. **Record Keeping:**
- Maintain a copy of the original invoice issued in August 2018, the new delivery challan, and the e-way bill for your records.
- Document the reasons for issuing a delivery challan instead of an invoice to ensure clarity during audits or future references.
### Sample Delivery Challan Format
```plaintext
DELIVERY CHALLAN
Challan No: [Challan Number]
Date: [Date]
From:
[Your Company Name]
[Your Company Address]
GSTIN: [Your GSTIN]
To:
[Customer Name]
[Customer Address]
GSTIN: [Customer GSTIN]
Description of Goods: [Tooling Description]
HSN Code: [HSN Code]
Quantity: [Quantity]
Value: [Value]
GST Rate: [GST Rate]
GST Amount: [GST Amount]
Total Value: [Total Value including GST]
Place of Supply: [Place of Supply]
Reason for Transportation: [e.g., Movement of Tooling]
Signature:
[Authorized Signatory]
[Designation]
```
### Additional Considerations
- **Tool Movement for Job Work:** If the tool is to be used for job work (the supplier providing parts to the customer), you can also refer to the job work regulations under GST. Ensure that the documentation aligns with the purpose of job work.
- **Customer Communication:** Ensure that the customer acknowledges the receipt of the delivery challan and the tool. This helps in maintaining proper records and avoiding any future discrepancies.
- **Accounting Records:** Reflect these movements appropriately in your accounting records to ensure that the transactions are clear and traceable.
By following these steps, you can facilitate the movement of the tool with proper documentation and ensure compliance with GST regulations. If further clarification is needed, consulting with a tax professional or GST expert can provide additional guidance tailored to your specific situation.
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