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of <h1>Clarification on Goods Movement for Approval Basis Under CGST Act 2017: Use Delivery Challan & E-Way Bill for Transport.</h1> The Central Board of Excise & Customs issued a clarification regarding the movement of goods within or between states for supply on an approval basis under the Central Goods and Services Tax Act, 2017. Suppliers, such as jewelers, who transport goods for approval purposes can use a delivery challan and e-way bill for initial transportation. A tax invoice should be issued upon delivery if the goods are approved. Such transactions are considered inter-state supplies and are subject to integrated tax. The notice aims to inform relevant parties and ensure uniformity in implementing these provisions.
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