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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Odisha GST Act: Goods on Approval Need Delivery Challan First, Tax Invoice Upon Delivery. Inter-State Supplies Clarified.</h1> The circular addresses the movement of goods for supply on approval basis, clarifying procedures under the Odisha Goods and Services Tax Act, 2017. Suppliers moving goods within or outside their registered State for approval must issue a delivery challan for initial transport and can issue a tax invoice upon delivery. The circular specifies that such transactions are inter-state supplies, subject to integrated tax under the Integrated Goods and Services Tax Act, 2017. It applies to all goods in similar situations and urges dissemination to trade bodies for awareness. Any implementation issues should be reported to the Commissioner.
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