Goods sent on approval basis require invoice issuance by the earlier of supply or the statutory period from removal. Goods sent on approval require issuance of a tax invoice either before or at the time of supply or within six months from removal, whichever is earlier; delivery challan must be issued at removal and e-way bill obligations apply where relevant, and the transporter may carry the invoice book to issue the invoice once approval is signified and supply occurs.
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.
Goods sent on approval basis require invoice issuance by the earlier of supply or the statutory period from removal.
Goods sent on approval require issuance of a tax invoice either before or at the time of supply or within six months from removal, whichever is earlier; delivery challan must be issued at removal and e-way bill obligations apply where relevant, and the transporter may carry the invoice book to issue the invoice once approval is signified and supply occurs.
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TaxTMI 
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TaxTMI 
