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Where the Supply Involves Movement of Goods
Before or at the time of removal of goods for Supply to the Recipient
- When the movement is caused by the supplier, the point of removal will arise when the goods are dispatched from the place of business of the supplier. So Invoice is required to be issued at the time of removal by the supplier.
- When the movement is caused by the recipient the point of removal will arise when the goods are collected by the recipient from the place of business of the supplier . So the Invoice to be issued by the supplier just before the point when the recipient ( or his agent or transporter) collects the goods from his premises.
In Any other Case
- Before or at the time of delivery of goods or making available thereof to the Recipient. For e.g Mr X Sells his Shop to Mr Ram on 18 June. There is a separate agreement entered by Mr X and Mr Ram for selling of furniture within the shop on 19th June. Mr X hands over the possession of shop and furniture on 25th June. In this case, Furniture will be considered to be delivered on 25th June and 25th June will be the last date of issue of Invoice under sec 31
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Author Bio
we are supply of ready mix concretes (RMC) GST Invoice made per transit vise other vise total supply of Qty 60 Cum total value of rmc Rs. 252000/- per transit mixer vehicle supply of qty 6 cum Rs. 25200/- mad by invoice transit vise or total supply of rmc vise