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Sample Treatment

SANJAY GOEL (70 Points)

21 May 2019

If goods received as sample and also provided as sample. Now what to do

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5 Replies

abhishek bardia (partner) (308 Points)
Replied 21 May 2019

if you have received goods as sample no bill must have been made since sample is not sale. and if you are also giving it as sample. you can't reverse the itc since you haven't taken it. i feel if there is no consideration involved no treatment is to be done. please correct me if i am wrong

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RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 21 May 2019

@ SANJAY GOEL.,

Your query is not cleared...

How to You received the Samples...?
Is received through Tax Invoice with tax or any other mode...?

pritesh (CA Final student) (7101 Points)
Replied 21 May 2019

Sample received you cannot CLAIM ITC...if you claimed thn reverse it

Padmanathan Kv (2127 Points)
Replied 22 May 2019

Samples are usually given free of any charges. Hence it will not be treated as supply and no gst will apply. pls refer circular 92/11/2019 dt 7th march 2019 point A

RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 22 May 2019

Dear All.,

Please be wait for reply from Querist. All know usually samples issued without considering sale proceeds. But, Some times the difficulties faced taxpayers by the without billing & after billed.
So They practice with bill...

So and So wait further reply from Querist...