Hi,
There are a few queries:
1. Invoice has been issued during FY 18-19 and filed in GST 1. However, goods were returned/not delivered and no payment received as well. But credit note has not been issued till date. To get GST refund, will have to issue GST credit notes before six months from the end of the financial year i.e. September or the date of filing the annual return, whichever is earlier. Since the time limit has exceeded now, what should be done?
2. Company sends the goods to other state customers using courier service but charges the shipping charges separately in bill. The courier service charges gst @ 18% to the company. Should the company charge shipping charges at the same gst rate or the gst rate of product?
3. Company sends the goods to other state customers using courier service. However, no e-way bill has been raised till date and the raising of e-way bill by the courier service is yet to be confirmed. Should the company raise e-way bill for all consignments from the beginning? Is there any limit for e-way bill and should the company also raise e-way bill even if the courier service raises the same?
4. One customer to whom there is a local branch as well a branch in another state, the invoice format is as below:
Customer Name
Local Billing Address
GST number of the branch located in another state
The delivery is to a person from the local branch who collects it in person and sends to the branch located in another state through their own consignment. Is the above format of invoice allowed due to this reason specified? If not, what is to be done?
CAclubindia
