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of <h1>Karnataka GST: Goods on Approval Basis Can Move with Delivery Challan and E-Way Bill Before Tax Invoice.</h1> The circular from the Karnataka Department of Commercial Taxes addresses the movement of goods, such as jewelry, within or outside the state for supply on an approval basis. Suppliers, unable to predict actual supplies in advance, face challenges in registering as casual taxable persons. The circular clarifies that goods can be transported on a delivery challan and e-way bill if applicable, with the tax invoice issued upon delivery. This clarification aims to ensure uniform implementation of the Karnataka GST Act. The circular is aligned with a central circular and is effective from the same date. Members of the trade are encouraged to follow the outlined procedures.
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