06 October 2017
Invoice should be issued at the time of removal of goods. As per law, the goods are deemed to be dispatched on the date of invoice is made.
31 October 2026
For goods involving movement, Sec 31(1)(a) requires the invoice to be issued before or at the time of removal, so dispatch may follow the invoice but tax liability arises from the invoice date (Sec 12); the e-way bill must be generated when movement actually starts, and taxpayers with AATO of Rs 10 crore or more must report the e-invoice to the IRP within 30 days of the invoice date.