Discuss the provisions relating to issue of an invoice/document in the following circumstances under GST law : (ii) Goods are sent on approval for sale or return basis and are removed before the supply takes place.
CS Professional · Advanced Tax Laws · PYQS · December 2022
Discuss the provisions relating to issue of an invoice/document in the following circumstances under GST law : (ii) Goods are sent on approval for sale or return basis and are removed before the supply takes place.
Answer & Explanation:
As per section 31(7) of the Central Goods and Services Tax (CGST) Act 2017, where the goods are sent on approval for sale or return and are removed before the supply takes place, the invoice shall be issued before or at the time of supply or 6 months from the date of removal, whichever is earlier?
Topics: GST
Related Questions in this Topic
- Mr. Sunil has obtained a voluntary registration under the GST law in the State of Karnataka in January, 2024 but has not...
- With reference to the provision of section 83 of the CGST Act, 2017 regarding the provisional attachment of property, An...
- With reference to the provision of section 83 of the CGST Act, 2017 regarding the provisional attachment of property, An...
- With reference to the provision of section 83 of the CGST Act, 2017 regarding the provisional attachment of property, An...
- With reference to the provision of section 83 of the CGST Act, 2017 regarding the provisional attachment of property, An...