If you are stuck in such a situation, here is what to do.
Mr. Sameer Verma recently visited a branch of ‘Rashtriya Courier Services’ in the city of Amanpur to dispatch a business-related parcel weighing approximately 12 kgs. After being asked to carry the heavy parcel inside himself, he paid the shipping fee of ₹482. While completing the transaction, Mr. Verma noticed that the new computer system had an option to enter a GSTN (Goods and Services Tax Identification Number). Since the parcel was for his business, he requested the clerk to input his company’s GSTN to avail of the input tax credit.
To his surprise, the clerk flatly refused, claiming that this facility was reserved exclusively for bulk customers. Mr. Verma argued that as a taxpayer availing a taxable service, he was entitled to a proper GST invoice with his business details. The clerk became dismissive and said, “I will not enter it. If you want to send the parcel, send it this way, or I will cancel the transaction.” Before Mr. Verma could protest further, the clerk finalized the process without including the GSTN details. This incident raises a critical question: Can a service provider like Rashtriya Courier Services legally deny a customer a proper GST invoice for a single business-related parcel?
Advice in such cases
Preserve all documentation, especially the payment receipt for the parcel. This is your primary proof of the transaction.
Immediately file a written complaint with the head or postmaster of that specific branch, clearly outlining the incident, the date, time, and the clerk’s refusal.
Escalate the matter by lodging a formal grievance on the official online portal of Rashtriya Courier Services or its parent ministry. Most government services have a public grievance redressal mechanism.
You can also file a complaint on the National Consumer Helpline (NCH) portal, as this constitutes a deficiency in service.
Consult with Lawyer: The very basic and important step to start is talk to Lawyer / advocate. You should not hesitate in paying his consultation fee i.e. might be in range of Rs. 10,000 to 50,000 depends case to case. He is helping you in this situation of come out. He is expert in the domain and can help you explain the procedure which you might have never explored. A good lawyer can get the issues resolved much faster than you think.
Applicable Sections of Law
This situation primarily involves consumer rights and GST law, not criminal law.
The Consumer Protection Act, 2019: The refusal to provide a proper tax invoice for a paid service, thereby preventing a business from claiming a legitimate input tax credit, can be termed a “deficiency in service” under this Act. A consumer can seek redressal for such deficiencies.
The Central Goods and Services Tax (CGST) Act, 2017: Under Section 31 of the CGST Act, a registered person supplying taxable services is required to issue a tax invoice. For business-to-business (B2B) transactions, the invoice must include the name, address, and GSTIN of the recipient. While basic postal services might be exempt, services like speed post, express parcel post, and other premium services are taxable. For these taxable services, the provider is legally obligated to issue a proper B2B invoice upon request from a registered business.
If you are the complainant
First, send a formal communication or a legal notice (through a lawyer) to the concerned branch and their head office, demanding a corrected GST invoice and highlighting the deficiency in service.
If they fail to respond or resolve the issue, you can file a complaint before the appropriate District Consumer Disputes Redressal Commission. You can claim the amount of the GST input credit you lost, along with compensation for harassment and litigation costs.
A complaint can also be filed with the Central Board of Indirect Taxes and Customs (CBIC) regarding the non-issuance of a proper tax invoice, as it is a violation of GST laws.
Consult with Lawyer: The very basic and important step to start is talk to Lawyer / advocate. You should not hesitate in paying his consultation fee i.e. might be in range of Rs. 10,000 to 50,000 depends case to case. He is helping you in this situation of come out. He is expert in the domain and can help you explain the procedure which you might have never explored. A good lawyer can get the issues resolved much faster than you think.
If you are the victim
As the victim of a deficient service, your primary goal is to seek resolution and compensation for your loss. The financial loss here is the Input Tax Credit (ITC) that your business is now unable to claim.
Follow the grievance redressal hierarchy of the service provider. Maintain a record of all your communications, including dates and reference numbers.
Do not let the small amount deter you. The principle of the matter is important, as it affects the rights of countless small businesses that use these services.
Consult with Lawyer: The very basic and important step to start is talk to Lawyer / advocate. You should not hesitate in paying his consultation fee i.e. might be in range of Rs. 10,000 to 50,000 depends case to case. He is helping you in this situation of come out. He is expert in the domain and can help you explain the procedure which you might have never explored. A good lawyer can get the issues resolved much faster than you think.
How the police behave in such cases
This is not a criminal matter, so the police will not be involved. It is a civil dispute concerning consumer rights and tax compliance. Approaching the police will not be fruitful, as they do not have jurisdiction over such cases. They will rightly direct you to file a complaint with the consumer forum or the concerned department’s grievance cell. The Bharatiya Nyaya Sanhita (BNS) or Bharatiya Nagarik Suraksha Sanhita (BNSS) would not apply here.
FAQs people normally have
Is it mandatory for a government postal service to provide a GST invoice?
Yes, for any service that falls under the purview of GST (like express parcel services), the service provider, whether government or private, is legally required to issue a proper tax invoice as per the CGST Act, 2017, especially for B2B transactions where the recipient provides their GSTIN.Can I sue the clerk personally for his rude behaviour?
Suing the clerk personally for rudeness is difficult and often not practical. The legal action should be directed against the service provider (‘Rashtriya Courier Services’) for the deficiency in service, as the employee was acting in his official capacity.What if the service provider claims their software doesn’t support single B2B invoices?
This is an internal operational issue and not a valid legal excuse. The law mandates the issuance of a proper invoice, and it is the service provider’s responsibility to have systems in place to comply with the law. An inability to do so is still a deficiency in their service.
What evidence is required?
The original receipt of the payment made for the parcel service.
The tracking ID or consignment number of the parcel.
A copy of your business’s GST registration certificate to prove you are a registered taxpayer.
Copies of any written complaints, emails, or grievance portal receipts submitted to the postal service.
A copy of the legal notice if one was sent.
How long will the investigation take?
The timeline can vary. A departmental inquiry through their grievance portal might take anywhere from 15 to 45 days. However, if the matter goes to a Consumer Court, the process can be longer. A case in the District Consumer Disputes Redressal Commission can take anywhere from 6 months to over a year to reach a final decision, depending on the complexity and the caseload of the forum.
Advocate Sudhir Rao, Supreme Court of India