Order Canvasing GST requirements

[VIGNESH]

Sir. What is the Procedure & documents required to carry goods as sample for Order Canvasing.? i don't know the party who is going take my product, i knew the state alone! kindly give ur reply

[Alkesh Jani]

Shri

Please refer Circular No. 10/2017-GST dated 18.10.2017.

Hope this may help to clarify your query.

Thanks

[VIGNESH]

Sir.thank u for sharing inputs. but the notification does not clear 1. when goods are carried without knowing which party (Party name) will place order - How to generate DC and Eway bill?

[Alkesh Jani]

Shri

The Circular is very clear. The Delivery Challan is to be generated in your name and E-way Bill will be also in your name. in E-way Bill instead of Invoice details of Delivery Challan is to be filled. Invoice is to be issued only when supply takes place. relevant portion of Circular is reproduced below:-

3. A combined reading of the above provisions indicates that the goods which are taken for supply on approval basis can be moved from the place of business of the registered supplier to another place within the same State or to a place outside the State on a delivery challan along with the e-way bill wherever applicable and the invoice may be issued at the time of delivery of goods. For this purpose, the person carrying the goods for such supply can carry the invoice book with him so that he can issue the invoice once the supply is fructified.

4.It is further clarified that all such supplies, where the supplier carries goods from one State to another and supplies them in a different State, will be inter-state supplies and attract integrated tax in terms of Section 5 of the Integrated Goods and Services Tax Act, 2017.

5.It is also clarified that this clarification would be applicable to all goods supplied under similar situations."

Thanks

[Shilpi Jain]

Agree. Carry it with a delivery challan and e way bill as clarified in the circular

AI Summary

Delivery challan requirement: carry goods for order canvassing with e-way bill in supplier's name; invoice issued on supply.
Goods carried as samples or for order canvassing must be moved on a delivery challan in the supplier's name, and an e-way bill, where applicable, must be generated in the supplier's name with delivery challan details in place of invoice particulars; the invoice is to be issued only when supply is effected, and inter-state movements for such purposes attract integrated tax.