Supply on approval: invoice may be issued on delivery; transport on delivery challan with e-way bill; interstate attracts IGST. Where goods are transported for supply on approval, the supplier may move them on a delivery challan (with e-way bill where applicable) and issue the tax invoice only upon delivery when the supply is accepted. Movements resulting in supply across State boundaries are treated as interstate supplies and attract Integrated GST.
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; transport on delivery challan with e-way bill; interstate attracts IGST.
Where goods are transported for supply on approval, the supplier may move them on a delivery challan (with e-way bill where applicable) and issue the tax invoice only upon delivery when the supply is accepted. Movements resulting in supply across State boundaries are treated as interstate supplies and attract Integrated GST.
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