Movement of goods on approval basis may use delivery challan and issue tax invoice on delivery when supply is confirmed. Where goods are moved for supply on approval basis within or outside the State, the supplier may transport them on a delivery challan with an e-way bill where applicable and issue the tax invoice after delivery if the buyer approves; the person carrying goods may carry the invoice book for issuance once supply is fructified. The circular construes relevant sub-rules of rule 55 and rule 138 and is clarificatory in nature.
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.
Movement of goods on approval basis may use delivery challan and issue tax invoice on delivery when supply is confirmed.
Where goods are moved for supply on approval basis within or outside the State, the supplier may transport them on a delivery challan with an e-way bill where applicable and issue the tax invoice after delivery if the buyer approves; the person carrying goods may carry the invoice book for issuance once supply is fructified. The circular construes relevant sub-rules of rule 55 and rule 138 and is clarificatory in nature.
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