Approval basis supplies may move on delivery challan, with invoice issued at delivery and integrated tax applying to inter-State supplies. Goods taken on approval basis may be moved on a delivery challan with the e-way bill, wherever applicable, and the invoice may be issued at the time of delivery when the supply is confirmed. For this purpose, the person carrying the goods may keep the invoice book to issue the invoice once the supply is fructified. Supplies where goods are carried from other States into Assam and supplied within Assam are inter-State supplies attracting integrated 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.
Approval basis supplies may move on delivery challan, with invoice issued at delivery and integrated tax applying to inter-State supplies.
Goods taken on approval basis may be moved on a delivery challan with the e-way bill, wherever applicable, and the invoice may be issued at the time of delivery when the supply is confirmed. For this purpose, the person carrying the goods may keep the invoice book to issue the invoice once the supply is fructified. Supplies where goods are carried from other States into Assam and supplied within Assam are inter-State supplies attracting integrated tax.
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