documents necessary for goods sent for trial/demo

[VIGNESH]

sir. Goods were sent on demo/trial from and were accompanied with DC & Eway bill but officer demands Tax invoice! and levied penalty. what to be done ? is the officer correct? any provisions for my defence available with case law if taken for appeal.

AI Summary

Penalty Imposed for Missing Tax Invoice on Demo Goods Challenged under Rule 55 of CGST Rules, 2017 A discussion on a forum addresses the issue of goods sent for trial/demo being penalized for not having a tax invoice, despite being accompanied by a delivery challan and e-way bill. An officer demanded a tax invoice and levied a penalty. Participants refer to Rule 55 of the CGST Rules, 2017, which allows transportation of goods without an invoice for non-supply reasons, suggesting this as a defense in an appeal. They emphasize the need for supporting evidence to prove the goods were for demo purposes. A query about the time limit for returning trial goods is also raised.