Foc billing in gst

asim jana (accounts head) (205 Points)

16 November 2017  

Dear Sir,

I am a retailer of spare parts and tyres/tubes. In the month of July'2017 I sold 350 nos of tyres with gurantee 6 month. In the month of Oct'2017 5 tyres received as compalin and those tyres need to be replaced at free of cost to my customer.  now how can I replace the 5 pcs tyres vide FOC billing in GST regime?

Please guide.

Regards,

Asim Jana