Free of Cost Sample Goods Invoice Value

This discussion clarifies the practice of issuing zero-value invoices for free sample goods. While you can issue such invoices, it's crucial to understand the GST implications. If you've availed Input Tax Credit (ITC) on these goods, you'll need to reverse it, especially if the goods are manufactured by you. The transaction value for unrelated parties is based on what's paid or payable, making it zero when no payment is involved.