E invoicing on Export

We bought Material from Japan and sell it to France. Is it necessary to issue E Invoice when material not entered in Indian Territory.

or

in second case material enter Indian Territory port and export proceeds from sea/air port to France.

in both cases E-invoice required or not ?
Replies (4)
Quick Summary
This discussion clarifies the necessity of e-invoicing for export transactions where goods are sourced from Japan and sold to France, with varying Indian territory involvement. Generally, if the Bill of Entry (BOE) isn't generated and goods don't enter Indian territory, neither e-invoicing nor e-way bills are required. However, if goods enter an Indian port and a BOE is generated, e-invoicing becomes mandatory, though an e-way bill might not be needed if goods remain in a customs warehouse.

Yes, E invoice required in both of the transactions
And how e-way bill generated?

As per clause 7 and 8 of schedule 3 of  GST Act both the transactions shall be treated as neither as a supply of goods nor a supply of services, if the BOE has not being generated. Hence no e-Invoice or e-waybill is required.

In the second scenario if BOE has been generated, then e-Invoice has to be issued under GST also e-waybill is not required if goods not removed from Customs Ware house.

E invoicing is necessary

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