Supply on approval: goods moved on delivery challan may be invoiced on delivery; inter-state movements attract IGST. Suppliers carrying goods for supply on approval may move goods on a delivery challan, with an e-way bill where applicable, and issue the tax invoice upon delivery when the supply is accepted; movements across States followed by supply are treated as inter-state supplies attracting Integrated Goods and Services 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 moved on delivery challan may be invoiced on delivery; inter-state movements attract IGST.
Suppliers carrying goods for supply on approval may move goods on a delivery challan, with an e-way bill where applicable, and issue the tax invoice upon delivery when the supply is accepted; movements across States followed by supply are treated as inter-state supplies attracting Integrated Goods and Services Tax.
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