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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....S Ezhilagam, Chepauk, Chennai 600 005. PRESENT: DR.C. CHANDRAMOULI, I.A.S. Circular No. 03/2017/TNGST (RC 085/2016/A1/Taxation cell) Dated: 23.10.2017. 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. In order to extend the procedures laid down in the circular ci....

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....d Rules provides that "Where the goods being transported are for the purpose of supply to the recipient but the tax invoice could not be issued at the time of removal of goods for the purpose of supply, the supplier shall issue a tax invoice after delivery of goods". 3. A combined reading of the above provisions indicates that the goods which are taken for supply on approval basis can be moved ....