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E Way bill -Export

AYYAPPAN M (Accounts Manager) (238 Points)

30 March 2021

We will do the invoice on 31- 03-21 but we will dispatch the material on 1^st week of April due to vessel non availability in this scenario we will not able to rise e waybill ( from our factory to Port ) on first week of April for which we made the bill on 31^st of March ,because we will enter in to E-invoice scheme.

Once after done e invoice then only we have to rise E way bill . Is it possible to create E- way bill for which invoice done before E -Invoice scheme ?

Ayyappan M

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Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 30 March 2021

As per Rule 138 of CGST Act , Eway is required to be generated only when there is movement of Goods subject to conditions prescribed therein.
As per Section 31 ,R/w Rule 48(4) of CGST Act a registered person supplying goods shall Before or At the time of removal of goods shall issue the Tax Invoice.
In above kindly note the word "before" which is not define, so can be any time but for the movement of goods the Eway Shall generated at that time because the validity period has been define rule 138(10).

As under rule 48(4) notified person whose aggregate turnover is 50crore in Preceding FY ,from 1/4/2021 the E-invoice is applicable and as in your case the movement of goods is in month of April 2021 so you are required to generate E-invoice & Eway bill for the Invoice being issued on 31/3/2021.The law does not specifically provide any time limit for E-invoice to be generated , but before the transportation of goods the E-invoice need to be generated. So there shall be no problem in that the Tax Invoice is raised on 31//3/21 & E-invoice & Eway is generated at time of transportation of Goods

Note :

As EVEN THOUGH THE E-invoice is valid document But .....THE PROBLEM can be ARISE WHEN SUCH GOODS ARE BEING INTERCEPTED BY PROPER OFFICER DURING THE TRANSIT, THE OFFICER CAN OBJECT ON THE DATE OF TAX INVOICE & CAN ISSUE ORDER FOR DETENTION U/S 129.

SO TO AVOID SUCH LITIGATION THE INVOCIE SHOULD BE RAISED ONLY WHEN THE GOODS ARE READY TO DELIVER.