Eway bill generated after E-Invoice

Eway Bill 956 views 7 replies

We had generated a bill and its E-invoice in Feb'2021 but the goods are transported in Mar'2021 through E-way bill. Can we transport goods at a later date after E-Invoice, anyway the E-way bill will be generated only while transport of goods. Is there any time limit for transport of goods through E-way bill after invoice (e-invoice) generation.

Replies (7)
You must have valid reason for delay. yes the officer can object on same.

But we have already paid GST on the invoice in Feb to the Government and we cannot generate E-way bill on same invoice number so there are no chances of duplicacy so there is no definitely no movement of goods involved before generation of E-way bill. I doubt if anyone can object as there is no such specific provision in GST to release the goods immediately after generation of invoice. There is no time limit mentioned for preparing e-way bill as well.

Yes definitely there is proper Rule is prescribed for generation of Eway bill .
Rule 138 of CGST Act Eway is required when there is movement of goods. (subject to conditions)

And as per Section 31 of CGST Act provides that tax invoice need to be raise before or at the time of removal of goods.
Goods cannot be removed without proper document as prescribed in Act.

Now in your case the goods already being delivered but the Eway for the same was not being generated & you are correct the now you cannot generate the same. so nothing can be done now in this respect , yes if any notice being received from department in this regard then need to pay penalty with interest on same

No goods were not released at the time of invoice. Goods are released later in March'21 with e-way bill. E-invoice was prepared at the time of preparing invoice in Feb'21 and we have paid GST on the same in March'21 return. Its just that the goods were not dispatched at the time of preparation of invoice.

My query is only regarding the delay in dispatch of goods (with proper e-way bill) whether it is allowed or not.

AS SUCH LEGALLY THERE IS NO RESTRICTIONS, ITS  ALLOWED, BECASUE IF WE  READ THE  SECTION 12 & 31 OF CGST ACT , "THE TIME OF ISSUE OF INVOICE IS BEFORE OR AT THE TIME OF REMOVAL OF GOODS."

AS IN ABOVE "BEFORE" IS NOT DEFINED  & IT CAN BE ANY TIME BEFORE DELIVERING THE GOODS. BUT........... THE PROBLEM IS ARISES WHEN SUCH GOODS ARE BEING INTERCEPTED BY PROPER OFFICER DURING THE TRANSIT, THE OFFICER CAN OBJECT ON THE DATE OF INVOICE & 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.

 

 

 

Ok I get it. Thanks.

You are always welcome


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