Supply on approval: invoice may be issued on delivery; inter-state movements attract integrated tax under GST. Goods moved by a registered supplier for supply on approval may be transported on a delivery challan (and e-way bill where applicable), with the tax invoice issued upon delivery when the supply is accepted; the transporter may carry the invoice book to issue the invoice once the supply fructifies. Movements resulting in supply in another State are treated as inter-state supplies and attract integrated tax.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Supply on approval: invoice may be issued on delivery; inter-state movements attract integrated tax under GST.
Goods moved by a registered supplier for supply on approval may be transported on a delivery challan (and e-way bill where applicable), with the tax invoice issued upon delivery when the supply is accepted; the transporter may carry the invoice book to issue the invoice once the supply fructifies. Movements resulting in supply in another State are treated as inter-state supplies and attract integrated tax.
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