https://www.taxtmi.com/circulars?id=56530 Where goods are transported for supply on approval, the supplier may move them on a delivery challan (with e-way bill where applicable) and issue the tax invoice only upon delivery when the supply is accepted. Movements resulting in supply across State boundaries are treated as interstate supplies and attract Integrated GST. en-us Thu, 26 Oct 2017 00:00:00 +0530 Sat, 16 Dec 2017 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56530 Where goods are transported for supply on approval, the supplier may move them on a delivery challan (with e-way bill where applicable) and issue the tax invoice only upon delivery when the supply is accepted. Movements resulting in supply across State boundaries are treated as interstate supplies and attract Integrated GST. Circulars GST - States Thu, 26 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56530