18 September 2021
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?
18 September 2021
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.
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