Movement of Goods on Trail under GST

[Rupali Gole]

Company want to move of goods on trial from factory to client place in other state. And after trial move the goods to other client in the same state for trial. For example, company M Ltd. having factory at Gujrat sent goods to ABC Ltd. at Rajasthan under delivery challan for trial run. If M Ltd. wants to move the goods from ABC ltd. to XYZ Ltd. another client in Rajasthan for trial run & from XYZ Ltd. to PQR Ltd. in Rajasthan for trial run, then under which document they can move the goods.

Thanks in advance

AI Summary

Guidance on GST Documentation: Use Delivery Challan for Inter-Client Trials, Tax Invoice for Purchases per Circular Guidelines. A company in Gujarat intends to send goods on a trial basis to clients in Rajasthan under the Goods and Services Tax (GST) framework. The goods will be moved from one client to another within the same state for trial runs. The query seeks guidance on the appropriate documentation for such movements. Responses suggest using a delivery challan for moving goods between clients and issuing a tax invoice to the purchasing customer. A referenced circular provides further guidelines on the supply of goods on an approval basis across states.