https://www.taxtmi.com/circulars?id=56468 Suppliers carrying goods for supply on approval may transport them within or outside the State on a delivery challan (and e-way bill where applicable), issuing the tax invoice upon delivery if the supply is accepted; carriers should carry invoice books to enable issuance. Supplies made in a State different from the supplier's State of registration are to be treated as inter-state supplies attracting integrated tax. This clarification applies to all goods in comparable approval-based supply situations. en-us Wed, 22 Nov 2017 00:00:00 +0530 Wed, 29 Nov 2017 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56468 Suppliers carrying goods for supply on approval may transport them within or outside the State on a delivery challan (and e-way bill where applicable), issuing the tax invoice upon delivery if the supply is accepted; carriers should carry invoice books to enable issuance. Supplies made in a State different from the supplier's State of registration are to be treated as inter-state supplies attracting integrated tax. This clarification applies to all goods in comparable approval-based supply situations. Circulars VAT - Delhi Wed, 22 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56468