In pharma, we need to issue the samples to various doctors and institutes. since the amount of invoice should not be collected from them, we first raise the invoice with GST and then issue the credit note for full value. is there any other option for invoicing of material supplied as samples?
16 November 2017
Generally under GST, barter system has also been included which means free items / samples are subjected to GST. In your case, credit note seems to be the method.
CAclubindia
