Inter state purchase return under composition scheme

631 views 7 replies

CA Aspirant

1469 Points Joined May 2020

my uncle's shop is in UP and woh composition mein registered hai and unhone 9th march ko Rajasthan se apna order magwaya tha 25,000 ka lekin lockdown mein woh abhi bhi transit mein hi hai, and unko abhi pata padha ki woh unmein deal nhi karte jo goods transit mein hai and seller nein usse apne return mein bhi dikha diya hai, My question is ki kya woh iss liability ko avoid nhi karte as unke CA ne bola hai ki woh compostion mein hai and yeh inter state supply hai toh return nhi ho payega? kya woh isse nikal sakte hai??

Replies (7)

CA Danish Abbas

Proprietor

161 Points Joined January 2018

I think it is a purchase not sale Nd in composition scheme we cannot make interstate outward supply.

Sagar Patel

Tax and Business Consultant

11616 Points Joined July 2015

As detailed mentioned by you,
it's not a Inter state outward supply, it's just the Inter State purchse return.
Composition dealer can not do inter state outward supply, he can purchase the goods from other state, or return the same as the case.

Inter state sale nahi kar sakate, ye purchase return he...it's allowed for composition Taxpayer.

CA Aspirant

1469 Points Joined May 2020

But what he is saying ki if seller apne gst mein dikha chuka hai toh kya yeh purchase return kar sakte hai inter state mein and woh bhi composition, if yes then how?

Sagar Patel

Tax and Business Consultant

11616 Points Joined July 2015

Seller ne apne GST return me sell dikha diya he,.. to seller apne GST return me sales return dikha sakata he...and purchaser (you) apne return me purchase return dikha sakate to

Composition me sale nahi kar sakte, dusare state me.....purchase or purchase return kar sakate he.