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Consolidated Delivery Challan

363 views 2 replies

Eajaz Ahmad

Accountant

132 Points Joined August 2017

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)

Sujit Kumar Das

75 Points Joined April 2017

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

15986 Points Joined March 2013

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