Section 31(7) in The Arunachal Pradesh Goods and Services Tax Act, 2017
(7)Notwithstanding anything contained in subsection (1), where the goods being sent or taken on approval for sale or return are removed before the supply takes place, the invoice shall be issued before or at the time of supply or six months from the date of removal, whichever is earlier.Explanation. - For the purposes of this section, the expression "tax invoice" shall include any revised invoice issued by the supplier in respect of a supply made earlier.
