M/s. Virtus Trans of Kolkata is engaged in the trading of transmitters. On 20 th May, M/s. Virtus Trans has sent 500 units of transmitters for…

Where the goods being sent for sale or return are removed before the supply takes place, the tax invoice shall be issued before or at the time of supply or 6 months from the date of removal, whichever is earlier. In the given case, 500 units of transmitters have been sent for exhibition on sale or return basis out of which 300 units are sold before 6 months from the date of removal. Thus, tax invoice for said 300 units needs to be issued before or at the time of supply of such goods, i.e. upto 28 th August. Remaining 200 (150+ 50) units have neither been sold nor brought back till the expiry of 6 months from the date of removal goods, i.e. 20 th November. Thus, tax invoice for said 200 units needs to be issued upto 20 th November.