I sell and supply burfi sweets to other shop and while billing i only consider the weight of burfi but the burfi is supplied in aluminium trays.. also in bill the weight of tray is not included. Next day after supply i collect the empty tray and bring to my shop.. My question is that while supply i only make the bill of burfi and on return of empty tray i dont have any bill bcz the item supplied was burfi which was in tray and the weight of tray was not included in bill but while returning i have empty trays and also not bill and papers of those tray.. so what should i do.. whats the correct procedure for that type of supply in gst
Hello,
No GST would be levied on the returnable packaging material, as rightly not charged by you on the returnable trays.
The recipient(buyers of sweet burfi) will prepare the Delivery Challan and will return back the trays to record the proper movement of the returnable packaging material.
I hope that this answer satisfies your requirements.
Regards,
CA Hunny Badlani
- It is a normal business practice. No need to worry. Don't create any challan. Return of empty trays is not a supply.
Hi,
There is no need to worry as return of empty trays is not a supply.
There is no need of any challan for the same.
Here there is no need of generating delivery challan.. but there is movement of capital goods and u precribwd that even for the movement of even 1 km there is need of eway bill delivery chllan.. but the empty tray may be of worth more than 50 thousand tham why there is not need..?
- Delivery challan is also an e-way bill. It is created online. You can not issue it manually.
In my view, delivery challan would be required.
Hello Sir,
Here is my reply to your query:
1. In case of returnable items like containers, trays as you mentioned in your query, delivery challan can be issues while sending the trays along with the sweets and also issue a delivery challan while receiving back the trays.
2. E way bill will be required in case the value of the trays exceeds the specified limit that is ₹50,000.
In case distance with in the state is less 50kms then e-way bill is not required. But in case of inter state supply there is no exemption in regard to the distance.
Thanks and Regards
Divya Chugh
You can issue a delivery challan can while sending the trays along with the sweets and also issue a delivery challan while receiving the trays.
E way bill is required if the value of the trays exceeds INR 50,000.
In case distance within the state is less 50kms then e-way bill is not required.
Eway bill must be generated when there is a movement of goods of more than Rs 50,000 in value to or from a Registered Person.
If the distance between your primary place of business and that of the transporter is less than 50 KMs, only Part A of the e-way bill is required to be filled, and Part B is not required to be filled
Technically you need to make e way bill if you send goods for supply or job work or transfer for any other purpose, in your case you are just sending tray for delivery so there is no supply or transfer and therefore you have no liability to make delivery challan for same.
Hope you find the information helpful if you do please rate it 5 and provide your valuable feedback for my improvement.
Thank you.
There is no transfer or supply so practically I dont think you need to make any delivery challan.