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

..... g 793001,/Tel.Nos.91-0364-2500131/2502052. Fax nos. 91-0364-2224747/2502047,/Email: [email protected] Trade Notice No. 16/2017 Dated, Shillong the 25th 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. The Central Board of Excise & Customs [CBEC] has issued a C .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of tax liability in advance is a mandatory requirement for registration as a casual taxable person, the supplier is not able to register as a casual taxable person. It has also been represented that such goods are also carried within the same State for the purposes of supply. Therefore, in exercise of the powers conferred under section 168 (1) of the Central Goods and Services Tax Act, 2017, for .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... moval of goods for the purpose of supply, the supplier shall issue a tax invoice after delivery of goods". 4. A combined reading of the above provisions indicates that the goods which are taken for supply on approval basis can be moved from the place of business of the registered supplier to another place within the same State or to a place outside the State on a delivery challan along with the e .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lete details, the respective references may please be referred in the CBECs website www.cbec.gov.in. All Commissioners are requested to bring the contents of the Trade Notice to the notice of all the officers working under their charge and the assessees falling under their respective jurisdiction. The Trade & Industry Associations/Chambers of Commerce are requested to bring the contens of the Tr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X