Circular 10/10/2017 - Central Tax
Date: October 18, 2017
File No: CBEC - 20/16/03/2017-GST
Subject
Clarification on movement of goods on approval basis
Content
Various communications have been received particularly from the suppliers of jewellery etc. who are registered in one State but may have to visit other States (other than their State of registration) and need to carry the goods (such as jewellery) along for approval. In such cases if jewellery etc. is approved by the buyer, then the supplier issues a tax invoice only at the time of supply. Since t…