Delivery challan for approval-based movement allows invoicing on acceptance; inter-state delivery attracts integrated tax. Suppliers carrying goods for supply on approval may transport them within or outside the State on a delivery challan (and e-way bill where applicable), issuing the tax invoice upon delivery if the supply is accepted; carriers should carry invoice books to enable issuance. Supplies made in a State different from the supplier's State of registration are to be treated as inter-state supplies attracting integrated tax. This clarification applies to all goods in comparable approval-based supply situations.