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E invoice and Eway bill for exports

Kamal Verma (Financial advisor) (589 Points)

27 May 2025

Dear Expert,

Is continuously following new rule for generating eway bill within 180 days from e invoice date. Suppose an exporter generate e invoice in beginning of month and generate eway bill at the time of despatch of goods it may be within 180 days from date of e invoice. Is this regular practice genuine & legible? Kindly advise.

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2 Replies

Rama chary Rachakonda (Master in Accounts & high court Advocate) (8516 Points)
Replied 27 May 2025

The rule requiring an e-way bill to be generated within 180 days from the e-invoice date can pose challenges for exporters who generate e-invoices well in advance of the actual goods movement. Legality and Genuineness - *Legitimate Practice*: Generating an e-invoice in advance and creating an e-way bill at the time of goods dispatch is a common practice among exporters. As long as the e-way bill is generated before the movement of goods and within the 180-day limit, it should be considered legitimate. Key Considerations -

*Timely Generation of E-Way Bill*: Ensure that the e-way bill is generated before the movement of goods and that it is generated within the 180-day limit from the e-invoice date. -

*Compliance with GST Regulations*: Exporters should comply with all GST regulations, including maintaining proper records and documentation. Exporter-Specific Considerations -

*Advance Generation of E-Invoices*: Exporters often generate e-invoices in advance due to the nature of their business, which involves planning and scheduling shipments. -

*E-Way Bill Generation at Time of Dispatch*: Generating the e-way bill at the time of goods dispatch is a practical approach, ensuring that the e-way bill is aligned with the actual movement of goods.

Conclusion As long as the e-way bill is generated within the 180-day limit and before the movement of goods, the practice of generating an e-invoice in advance and creating an e-way bill at the time of goods dispatch should be considered genuine and legitimate.

CA Amit Rathore (Chartered Accountant) (145 Points)
Replied 27 May 2025

Sure. Here's a point-wise response:

1. Yes, e-Way Bill can be generated within 180 days of e-Invoice generation.

2. This is legally valid, as long as goods are dispatched within that 180-day window.

3. Common in export scenarios where invoice is raised early for compliance/customs, and dispatch happens later.

4. Ensure proper documentation (e.g., shipping schedule, export order) to justify delay between invoicing and dispatch.

5. Avoid generating e-Invoice too early unless necessary—may lead to return mismatches or audit queries.

6. No violation if e-Way Bill is generated within 180 days and reflects genuine movement.

Regards
CA Amit Rathore
Rathore Tax consultant Narela