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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....2) Dated. 25.10.2017 Sub: 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 To The Joint Commissioners in charge of Territorial / Enforcement Range Deputy Commissioners/Asst, Commissioners in charge of Circles Deputy Commissions in charge of Vigilance Division Asst Commissio....

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....within the same State for the purposes of supply. Therefore, in exercise of the powers conferred under section 168 (1) of the Odisha Goods and Services Tax Act, 2017, for the purpose of 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 Odisha Goods and Services Tax Rules, 2017 (her....

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.... be moved from the place of business of the registered supplier to another place within the same State or to a place outside the State on a delivery challan 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 ....