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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.... To, All Joint Commissioners (Adm.), Commercial taxes Department, ....................................... 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. It has come to the knowledge of the Department from various representations and communications particularly from the ....

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....2017, (Act No. 9 of 2017) for 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 Rajasthan 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 whe....

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....n along with the e-way bill wherever applicable 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. 3.  It is further clarified that all such supplies, where the supplier carries goods from Rajasthan and supplies the....