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Invoice issued but goods delivered after 5 dayd

This query is : Resolved 

We purchased goods on 13/9/2021 and party issued us invoice but goods could not be delivered. Now goods are delivered on 17/9/2021 by eway bill. Invoice date is 13/9/2021 on eway bill. Will there be any issues from GST side. What will be date of purchase entry in our books of Accounts? Please clarify?

No issue in delayed delivery.
Your purchase entry in books can be the invoice date but Goods receipt note will be on 17/09/2021

We don't have goods receipt note system in our accounts

We will make purchase entry as per invoice date and sales entry as per sales invoice date. Will there be any issues in this case?

Will there be any issues? Please reply?

There will be no issues since it is in the same month

Can we claim ITC on purchase invoice issue date or after eway bill issuance date?

The date of entry in the books should be date of receipt of goods as far as GST is concerned. Suppose Invoice date is 30/09/2021 and goods received on 01/10/2021, ITC is available only in the month in which the goods are received, i.e. October 2021. In your case, both the dates are in the same month, so no issue.

ITC to be claimed when goods received



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