Supply on approval: goods may move on delivery challan and invoice issued on acceptance; inter-state supplies attract IGST. Goods moved for supply on approval may be transported within the State or to another State on a delivery challan, with an e-way bill where applicable, and the tax invoice may be issued upon delivery/acceptance; supplies made in a different State are inter-state and attract Integrated GST.
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 on acceptance; inter-state supplies attract IGST.
Goods moved for supply on approval may be transported within the State or to another State on a delivery challan, with an e-way bill where applicable, and the tax invoice may be issued upon delivery/acceptance; supplies made in a different State are inter-state and attract Integrated GST.
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