Goods send on approval basis- we send goods from Rajasthan to Delhi but till goods reached at Delhi transporter we not know about the actual buyer of goods. When goods received at Delhi transporter the agent show goods to customer and then after approval by customer the goods sold to him. Here good send from Rajasthan to Delhi via "delivery challan" and made e way bill selecting "recipient not known" . and whenever buyer approve the goods then make a sale invoice to him. Here tax liability was paid when sale invoice generated. The above process followed is correct or not ? and if not, suggest necessary improvement.

Reply—Yes, the above mentioned process is correct. Refer Circular No.10/10/2017- GST] Dated: 18th October, 2017 and sec 31(7).