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.

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..../B.2/2 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. Various communications have been received particularly from the suppliers of jewellery etc. who are registered in one State but may have to visit other States (other than their State of registration) and need to carry the goods ....

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....hat clause (c) of sub-rule (1) of rule 55 of the Gujarat 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 by way of supply. Further, sub-rule (3) of the said rule also provides that the said delivery challan shall be declar....