https://www.taxtmi.com/forum/issue?id=119330 Free product samples sent to distributors are not a supply and do not require a tax invoice; movement should be recorded by a delivery challan. For inter state transport, a delivery challan and an e way bill are recommended. Input tax credit may need to be reversed or restricted for promotional free samples unless the supplier shows the sample cost is absorbed in the sale price, in which case ITC reversal may not be required. en-us Mon, 30 Sep 2024 15:27:00 +0530 Fri, 24 Jan 2025 10:40:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119330 Free product samples sent to distributors are not a supply and do not require a tax invoice; movement should be recorded by a delivery challan. For inter state transport, a delivery challan and an e way bill are recommended. Input tax credit may need to be reversed or restricted for promotional free samples unless the supplier shows the sample cost is absorbed in the sale price, in which case ITC reversal may not be required. Discussion-Forum GST Mon, 30 Sep 2024 15:27:00 +0530 https://www.taxtmi.com/forum/issue?id=119330