What is Removal under GST ?

Section 2(85) of Revised Model GST Law  “removal’’, in relation to goods, means –

(a) despatch of the goods for delivery by the supplier thereof or by any other person acting on behalf of such supplier, or

(b) collection of the goods by the recipient thereof or by any other person acting on behalf of such recipient;

Effect of Removal under GST

For raising an Tax  invoice, the supplier should not wait till the goods reach the destination.

As per Section 28 , Tax invoice   to be issued for supply of Goods by Supplier depends on removal of Goods as follow :-

If the goods are such that movement of goods are involved, then taxable invoice has to be issued before or at the time of removal of the goods.
If supply of goods does not require movement of goods, then taxable invoice has to be issued at the time the goods are delivered to the recipient or when the goods are made available to the recipien