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.

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....t.1/1087-93 Dated:- 22/11/2017 CIRCULAR No.- 19/ 2017-18/STATE TAX (ref. circular 10/10/2017-GST) 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 at different levels of the Government, particularly from the suppliers of jewellery etc. w....

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....the purpose of uniformity in the implementation of the Act. It has been decided to clarify this matter as follows - 1. It is seen that clause (c) of sub-rule (1) of rule 55 of the Delhi 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 ....