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of <h1>Clarification on Movement of Goods on Approval Basis: Use Delivery Challan, E-Way Bill, Tax Invoice Post Confirmation.</h1> The circular addresses the movement of goods on an approval basis, particularly for suppliers like jewelers who transport goods across state lines without prior sales confirmation. It clarifies that suppliers can use a delivery challan and e-way bill for initial transportation, issuing a tax invoice only upon supply confirmation. For inter-state supply, integrated tax applies according to the Integrated Goods and Services Tax Act, 2017. This guidance is applicable to all goods moved under similar conditions, and relevant trade notices should be disseminated to ensure compliance. Any implementation issues should be reported to the Board.
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