No GST Credit note required when goods were returned even before being received by recipient: HC

Author’s Comment: There is a difference between Supply as per GST and Movement of Goods. Tax Invoice, Credit Note/ Debit Note would be required when Supply is involved. E-way bill is for Movement of Goods.

There can be a situation where Tax Invoice, Credit Note/ Debit Note is to be issued as the Supply is involved, but no E-Way Bill is to be generated as no delivery is involved.

Similarly there can be a situation where E-Way Bill is to be generated due to movement of Goods. But no Tax Invoice, Credit Note/ Debit Note is required. [As argued in this case.]

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