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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....u-560009, Dated: 25-03-2019 COMMISSIONER OF COMMERCIAL TAXES CIRCULAR No. GST-17/2018-19 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 particularly from the suppliers of jewellery etc. who are registered in one State but may have to visi....

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.... 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 Karnataka 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. Fu....

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....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. 4. This circular is clarificatory in nature and cannot be made use of for interpretation of provisions of law. If any member of trade has any doubt , he may refer the matt....