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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....ra Pradesh Present: Sri.J.Syamala Rao, I.A.S. Office of the Chief Commissioner of State Tax, Edupugallu, Vijayawada Circular No.C4/2018/GST CCTs Ref.in CCW/GST/74/2015 Dt. 09-01-2018 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 communicatio....

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....under section 168(1) of the Andhra Pradesh 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 Andhra Pradesh Goods and Services Tax Rules, 2017 (hereafter referred as "the said Rules") provides that the supplier shall issue a deli....

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....n 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 once the supply is fructified. 4. It is further clarified that all such supplies, w....