Gst goods sent on approval basis

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Can any one please say what is the time of supply for goods sent on sale or approval basis....

Replies (3)
When approved by Buyer & supplier issue the Tax Invoice
gst on goods sent on approval basis shall be deemed supply of goods at the time of bill receipt..
date of issue of invoice or on expiry of 6 m whichever is earlier
refer sec 31(7) and sec 12(2)


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