Invoice Requirement for Goods on Approval Under CGST Act Section 31(7): Issue Before Supply or Within 6 Months

Under Section 31(7) of the CGST Act, when goods are sent on approval, an invoice must be issued either before or at the time of supply or within six months from the date of removal, whichever is earlier. Goods can be removed on approval within or outside the state, requiring a delivery challan and an e-way bill if applicable. The person transporting the goods should carry an invoice book to issue the invoice upon supply. Clarifications exist for moving goods within India and for export purposes, covering documentation, record maintenance, and refund claims for goods not returned within the stipulated period.

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