Discuss the provisions of GST laws in respect of the following circumstances: What will be the due date of invoice if goods sent on approval for sale or return?

Section 31(7) of the Central Goods and Services Tax Act, 2017 provides that where the goods are being sent or taken or approved for sale or return are removed before the supply takes place, then the invoice shall be issued before or at the time of supply or six month from the date of removal whichever is earlier.