Circular on MOVEMENT of goods - 10/2017 - dt 18 Oct 2017

Certain clarification on movement of goods - For Supply on Approval basis:-


<<<<<<<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-way bill wherever applicable and the invoice may be issued at the time of delivery of goods. For this purpose, the person carrying the goods for such supply can carry the invoice book with him so that he can issue the invoice once the supply is fructified<<<<<<<<<<<


********** Hence movement is required to be made only with DELIVERY CALLAHAN AND E-WAY bill and invoice will be issued at the time of SUPPLY of such goods.......IT IS NOT APPLICABLE in cases where goods are transferred from one place of business of a registered person to its another place of business which are not moved FOR SUPPLY ON APPROVAL BASIS*******


It is also clarified that this clarification would be applicable to all goods supplied under similar situations

for reading full text of the circular please refer - http://www.cbec.gov.in/resources//htdocs-cbec/gst/circularno-10-gst.pdf