Supply on approval: goods may move on delivery challan and invoice issued at delivery; inter-state movement attracts integrated tax. Where goods are transported for supply on approval and invoice cannot be issued at removal, the supplier may move goods on a delivery challan (with an e-way bill where applicable) and issue the tax invoice upon delivery; goods carried from one State and supplied in another are treated as inter-state supplies attracting 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: goods may move on delivery challan and invoice issued at delivery; inter-state movement attracts integrated tax.
Where goods are transported for supply on approval and invoice cannot be issued at removal, the supplier may move goods on a delivery challan (with an e-way bill where applicable) and issue the tax invoice upon delivery; goods carried from one State and supplied in another are treated as inter-state supplies attracting integrated tax.
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