Example

 M/s YMC under warranty is required to bring back defective material to factory premises for the purpose of repair, that was replaced etc. What are the prescribed documents to bring this material back? After repair, what is the prescribed document for sending this material back to the customer premises?

Answer

Rule 55 of CGST rules specifies the documentary requirement for transportation of goods without issue of invoice.
(1) According to this rule consigner may issue a delivery challan containing the prescribed details in rule for the purposes of-
(c) Transportation of goods for reasons other than by way of supply

In view of above provision M/s YMC may bring defective material for reason of repair and returning after repair on a delivery challan.