E Invoice

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This discussion clarifies the timing for generating e-invoices, particularly when goods are invoiced but not immediately moved. The consensus is that a tax invoice should be issued before or on the day of goods movement, with no more than a one-day gap. The e-invoice then follows the tax invoice, aligning with the actual movement of goods.

CA AJAY KUMAR AGRAWAL

CA AJAY KUMAR AGRAWAL (Querist)
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01 December 2020 Dear all, for example we have prepared an Invoice for 1000 Qtls of a particular item on 30-11-20. Goods not moved in actual & it will take place in next 5 - 10 days in instalments. Kindly advise the time limit / when we can prepare E Invoice? What is maximum time limit / time of preparation of E Invoice.

Lekhraj sood

Lekhraj sood (Expert)
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01 December 2020 Your procedure of raising invoice needs to be examined. Invoice is required to be raised at the time of movement of material.This is the issue of tax invoice and not of E-invoice.The E-invoice follows tax invoice.

CA AJAY KUMAR AGRAWAL

CA AJAY KUMAR AGRAWAL (Querist)
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02 December 2020 Thank you for the reply. I got your point. I want to know if I sold some quantity to X on 30-11-20 & raised tax invoice. Party will lift items after few days. Can we raise E Invoice at the time of movement?

Lekhraj sood

Lekhraj sood (Expert)
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02 December 2020 No sir. The tax invoice is required to be issued before or at the time of movement of goods. There should not be more than 1 day gap between issue of invoice and movement of goods. This is accepted trade practice though not a law in GST.

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