Clarification on movement of goods on approval basis

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....pal Commissioners/ Commissioners of Central Tax (All) The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarification on issues wherein the goods are moved within the State or from the State of registration to another State for supply on approval basis -Reg. Various communications have been received particularly from the suppliers of jewellery etc. who are registered....

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....uniformity in the implementation of the Act, it has been decided to clarify this matter as follows - 2. It is seen that clause (c) of sub-rule (1) of rule 55 of the Central Goods and Services Tax Rules, 2017 (hereafter referred as "the said Rules") provides that the supplier shall issue a delivery challan for the initial transportation of goods where such transportation is for reasons other than ....

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....pplicable and the invoice may be issued at the time of delivery of goods. For this purpose, the person carrying the goods for such supply can carry the invoice book with him so that he can issue the invoice once the supply is fructified. 4. It is further clarified that all such supplies, where the supplier carries goods from one State to another and supplies them in a different State, will be int....