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    <title>Goods Sent on Approval Basis Section 31(7)</title>
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    <description>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.</description>
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