Free sample declaration

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IS THERE ANY  "FORMAT FOR DECLARATION LETTER AS PER GST RULES"  FOR FREE SUPPLY OF SAMPLE MATERIAL. 

 AND IS SUCH DECLARATION COMPULSORY , AND IF WE DO NOT DECLARE THAN WHAT ARE CONSEQUENCES TO BEAR. 

ANY LAW OR RULES REGARDING FREE SUPPLY DECLARATION LETTER.

Replies (2)
Under gst rules, there is no requirement of any declaration for supply of sample material. Only thing to note that under Section 17(5) of the CGST Act, 2017 the credit relating such goods would not be allowed.
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