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

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Dispur, the 20th October, 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 - Reg. No. CT/GST-15/2017/39. Various communications have been received from the suppliers who are registered in other States, but may have to visit the State of Assam (other than their State of registra....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....decided to clarify this matter as follows - (1) It is seen that clause (c) of sub-rule (1) of rule 55 of the Assam 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. Further, sub-rule (3) of the sai....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t the time of delivery of goods. For this purpose, the person carrying the goods from other State into Assam or within the State of Assam 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 other States to Assam and supplies them within the State of Ass....