Supply on approval basis: goods may move on delivery challan and be invoiced on delivery; inter state movements attract integrated tax. Goods moved for supply on approval may be carried within the State or to another State on a delivery challan with an e-way bill where applicable, and the supplier may issue the tax invoice only upon delivery when the buyer approves the goods; carriage of the invoice book is permitted to facilitate invoicing. Movements resulting in supply in a different State constitute 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 basis: goods may move on delivery challan and be invoiced on delivery; inter state movements attract integrated tax.
Goods moved for supply on approval may be carried within the State or to another State on a delivery challan with an e-way bill where applicable, and the supplier may issue the tax invoice only upon delivery when the buyer approves the goods; carriage of the invoice book is permitted to facilitate invoicing. Movements resulting in supply in a different State constitute inter-state supplies and attract integrated tax.
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