Goods Sent On Approval Basis Section 31(7)

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..... . Thus, the tax invoice must be issued within six months from removal . Goods can be removed on an approval basis within the State or outside the State. Delivery Challan should be issued at the time of removal of goods. E-way bills will also be issued wherever applicable. The person carrying goods for such a supply can carry the invoice book so that he can issue the invoice once the supply is made .....

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..... the entire of goods. In this case Mr. Ramesh required to issue a invoice as per section 31(7) of CGST Act a) before or at the time of supply, (i.e. 15/06/2023) or b) six months from the date of removal, (i.e. 05/11/2023 ) whichever is earlier. (i.e 15/06/2023) CBE C Circular No. 10/10/2017-GST dated 18-10-2017 clarifies Removal of artwork to galleries for subsequent sale Artists removes their art .....

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