GST invoice for B2B buyers

Terms and Conditions for Availing GST (B2B) Invoice on AJIO Portal

These terms and conditions (“Terms”) govern the process by which customers (“Users”) may avail B2B GST Invoice on the AJIO Portal (defined below). By submitting your GST details on the AJIO Portal, you agree to be bound by these Terms. Please read these Terms carefully before submitting your GST details.

1. Definition:

“AJIO Portal Terms” means and includes AJIO Portal Terms and Conditions available at: https://www.ajio.com/help/termsAndCondition, AJIO Portal Returns and Refund Policy available at: https://www.ajio.com/return-refund-policy and AJIO Portal Privacy Policy available at: https://www.jio.com/en-in/privacy-policy and AJIO Portal Fees and Payment Policy available at: https://www.ajio.com/fee-payment-promotion-policy.
“AJIO Portal” means and includes the “www.ajio.com” including the corresponding mobile applications on iOS and Android connected to the aforesaid website(s) managed and/or operated by Reliance.
“B2B GST Invoice” refers to a tax invoice issued as per the applicable GST provisions to a registered business with a valid GSTIN.
“Company”/ “Reliance” means Reliance Retail Limited (CIN: U01100MH1999PLC120563) having its registered office at 3rd Floor, Court House, Lokmanya Tilak Marg , Dhobi Talao, MUMBAI, Maharashtra, India - 400002.
“Excluded Products” means and includes H&M (Hennes & Mauritz) branded products listed on AJIO Platform and any other products as may be decided by Reliance from time to time.
“GSTIN” means Goods and Services Tax Identification Number issued under the applicable GST laws.
“User” means and includes registered business with a valid GST registration number (GSTIN).

2. GST Entries and Validation

There shall be no retroactive application of GST i.e. Users shall not be entitled to claim the benefit of GST on any prior orders for which GST details were not provided at the time of purchase.
Manual correction or amendment of invoices post-generation is not permitted.
GST details must comply with the following validation criteria:
- Users must enter a valid 15-digit GSTIN. In case of an invalid GST number, the system will display an error message prompting the user to enter the correct and complete GST number.
- The Name, Pin Code, and State as provided by the User must exactly correspond to the GST registration details entered by the User. Company will not be responsible for any incorrect details entered by the User.
- If the GSTIN is invalid/ expired, a B2B GST invoice cannot be issued.

3. GSTIN Management

Users can save a maximum of 5 GSTIN in the GST section of the customer account.
By saving the GST number, the User hereby provides an explicit consent to the Company for storing such data in the Company’s system for future orders and transactions.
By submitting GST details, the User also consents to Reliance sharing such information with government authorities, including GSTN, as required under applicable law.

4. GST Benefits and Eligibility

Not all products are eligible for GST benefits. GST benefits are applicable only on taxable products. However, GST benefits under these Terms cannot be availed on Excluded Products.
GST Invoices will be issued electronically at the time of dispatch of goods, subject to successful validation of the GSTIN. Invoices will be available for download via the User's account on the AJIO Portal.
Issuance of a GST invoice does not guarantee eligibility to claim Input Tax Credit (ITC).
Users are solely responsible for ensuring compliance with the CGST Act, 2017, and other applicable GST laws. Reliance is not liable for any denial of ITC due to User's non-compliance.

5. B2B Transaction Requirements

The “Bill to” address of B2B invoice should ideally match with one of the GST-registered addresses of the User.
The User will be given an option to provide a “Ship To” address, i.e., the delivery address where the User wishes the shipment to be made.
If the “Ship To” address is different from the “Bill To” address and pertains to a location registered under GST (whether in the same state or a different state), the GSTIN of the registered recipient must be provided by the User. If the recipient is not registered under GST, 'URD' (Unregistered Dealer) may be mentioned.

6. Returns and Credit Notes

A GST Credit Note must be issued for all returned products subject to statutory timelines under Section 34 of the CGST Act read with Rules thereunder.
A B2B Credit Note can be issued only if the GSTIN of the recipient, as mentioned in the original invoice, is valid at the time of issuance of the credit note.
If the GSTIN is inactive at the time of return, the credit note issued will be classified as a B2C Credit Note.

7. Promotions and Offers

Bank offers and other promotional discounts (except the Top Shopper program) are allowed for B2B orders.
Clawbacks on returns and cancellations will be applied to B2B orders similar to the process for B2C orders.

8. User Responsibility

The User, wherever any action required on GST Portal, shall duly accept all invoices/debit notes or credit notes on the GST portal issued by the Company. In the event that any such invoice/debit note or credit note, which has been duly issued in compliance with GST regulations, is wrongfully rejected by the User, and such rejection results in a financial loss or excess tax payment, the User shall be liable to fully indemnify the Company in relation thereof. Such indemnification obligation of the User shall include reimbursement to the Company for any financial loss or excess tax paid, as well as any penalties, interest, or other charges imposed by the relevant tax authority due to the said non-compliance by the User.
The Company shall not be held liable for any discrepancies, losses, or issues arising due to an incorrect address or GST information provided by the User.
The User bears full responsibility for all consequences resulting from any inaccurate information supplied.
The User will have to mandatorily provide their Permanent Account Number (PAN) related details for any transaction which is greater than or equal to INR 2 (two) Lakhs on AJIO Portal irrespective of any categories. The PAN should be issued to the User by the regulatory authority and should be legally valid. The Company shall not be held liable for any discrepancies, losses, or issues arising due to an incorrect PAN provided by the User.

9. Miscellaneous

These Terms constitute an electronic record within the meaning of the applicable law. This electronic record is generated by a computer system and does not require any physical or digital signatures. The User acknowledge that by submitting its GST details and availing GST Invoice, they are deemed to have completely read and accepted these Terms as fair and reasonable, without any dispute.

Users hereby agrees and acknowledges that Reliance may, at our sole discretion with/without any form of advance notice: (a) determine the Terms; (b) seek further information and details with respect to the User’s transactions on AJIO Portal in relation GST invoicing; or (c) restrict/disqualify/blacklist the User, including cancelling any transaction/ order, in case there is any alleged/ proved default, negligence, willful omission, fraud (including any fraudulent/ suspicions transactions on AJIO Portal) or violation of any applicable laws and/or these Terms (including AJIO Portal Terms) on part of the User.
Failure by Reliance to enforce any of these Terms in any instance shall not be deemed to be a waiver of any rights or remedies available to Reliance under the applicable laws and shall not give rise to any claim by any person. All rights not expressly granted herein are hereby reserved by the Reliance.
Reliance reserves the right to disqualify any transaction or extend, cancel, discontinue, prematurely withdraw, change, alter or modify these Terms or any part thereof at its sole discretion at any time as may be required including in view of business exigencies and/or changes by a regulatory authority and/or statutory changes and/or any reasons beyond their control and the same shall be binding on the Users without prior notice. The Users are requested to review these Terms before submitting their GST details on AJIO Portal. Any User submitting their GST details and availing GST invoicing shall be deemed to have read and accepted these Terms including any changes or revisions to these Terms and has agreed to abide by it, and has waived any right to receive any form of specific notice in relation thereof.
The User hereby agrees to fully indemnify and keep Reliance harmless against all damages, liabilities, costs, expenses, claims, suits and proceedings that may be suffered by Reliance as a consequence of: (i) violation of these Terms by the User; (ii) violation of applicable laws by the User; (iii) any action or inaction resulting in wilful misconduct or negligence on part of the User.
Reliance does not assume any responsibilities and disclaims any and all liabilities of any kind whatsoever, for any form of network, computer or software related failures/ disruption/ breakdown, error is software programs, unauthorised access, data breaches, and any other security breaches which may limit or prevent any User’s from submitting its GST details for availing GST Invoice and has no responsibility and is not liable in any manner whatsoever for any lost, delayed or misdirected entries on AJIO Portal due to any network, computer or software related delay/error/failure/ disruption/ breakdown.
Users agrees that, these Terms shall be governed by and construed in accordance with the laws of India and courts at Mumbai, Maharashtra shall have exclusive jurisdiction to decide over any disputes/ controversy arising out of these Terms in relation thereof.
By submitting GST details on the AJIO Portal, you acknowledge that you have read, understood, and agreed to these Terms.