Invoice timing for goods on approval: issue before or at supply or within the approval-period requirement. Where goods are supplied on approval for sale or return, the supplier must issue the tax invoice either before or at the time of supply or within six ... Summary
Invoice timing for goods on approval: issue before or at supply or within the approval-period requirement.
Where goods are supplied on approval for sale or return, the supplier must issue the tax invoice either before or at the time of supply or within six months from the date of approval, whichever is earlier, thereby setting the temporal cutoff for recording the supply for taxation purposes.
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