Goods Sent On Approval Basis Section 31(7) - GST Ready Reckoner - GST

..... 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. 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 Circular No. 10/10/2017-GST : howsoever in case of suppliers of jewellery who are registered in one State but may have to visit other States (other than their State of registration) and need .....

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Goods Sent On Approval Basis Section 31(7) - GST Ready Reckoner - GST

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..... le ). Once the artwork is sold, the tax invoice should be generated. Removal of goods outside India for the exhibition : The removal of goods out of India for exhibition or on a consignment basis for export promotion is neither ‘supply’ nor ‘export’. CBI&C Circular No. 108/27/2019-GST dated 18.07.2019 clarifies Since it is not ‘export’, LUT or bond is not required. Goods should be sent under Delivery Challan. The exporter should maintain proper records in .....

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Goods Sent On Approval Basis Section 31(7) - GST Ready Reckoner - GST

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