Where the goods being sent or taken on approval for sale or return are removed before the supply takes place, the invoice shall be issued:

CS Executive · Tax Laws · PYQS · December 2024
Where the goods being sent or taken on approval for sale or return are removed before the supply takes place, the invoice shall be issued:
(A) Before/at the time of supply
(B) 6 months from the date of removal
(C) Earlier of (A) or (B)
(D) Later of (A) or (B)

Answer & Explanation:

Correct Answer: Option (C)

Official answer key: (C).

Topics: GST

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