Meaning of removal of goods :
As per section 31(1) of CGST Act, registered person is required to issue tax invoice before or at the time of removal of goods for supply to recipient or delivery of goods or making goods available to recipient.
“Removal”, in relation to goods, means – (a) dispatch 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 – section 2(95) of CGST Act.