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Consolidated Delivery Challan

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Eajaz Ahmad

Accountant

125 Points Posted on 01 April 2022

Respected Sir / Madam

We usually despatch materials through DELIVERY CHALLANS along with the e-way bills, and make ONLY ONE INVOICE consolidating all the Delivery Challans once in 15 days.

Can we follow the same procedure and make "E - INVOICE ".

Your advice in this regard will help us.
Thanks
Eajaz

Replies (2)

Quick Summary

This discussion explores the practice of consolidating multiple delivery challans into a single invoice every 15 days, and whether this is permissible under e-invoicing regulations. Experts advise that tax invoices must generally be raised before or at the time of goods movement, meaning an invoice should accompany each despatch. Exceptions to this rule are limited and outlined in specific regulations.

Sujit Kumar Das

72 Points Posted on 02 April 2022

My opinion as per Act the tax invoice must be raised before the movement of goods... you are doing the invoice after supplying the materials.. probably there may be some exceptions for the invoicing where the quantum of the supply is not measurable.. others expert may put their views..

CA Altamush Zafar

GST Consultant

10402 Points Posted on 02 April 2022

The practice is wrong since invoice has to mandatorily made before or at the time of supply which in general understanding means before movement of goods.

Therefore you will have to generate invoice for each movement. The only exceptions are enumerated in rule 55