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Gst invoice and waybill

uma shankar (proprietor) (140 Points)

13 September 2022

Govt. Deptt. generate E-invoice and take payment within 15 days. After payment in next 15 days they handover material. At the time of giving material they issue a material issue Note and E way Bill. There is NO Invoice with material during transportation . GST persons say there should be Invoice with material. WHO is Right ? Can we issue invoice prior to despatch of material. ? Should we give This invoice alongwith E way bill on the Date the material is transported ? In that case Date of Invoice & Date of E way bill will mismatch.

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Deepa B (Practicing Chartered Accountant ) (573 Points)
Replied 13 September 2022

Section 31 of CGST Act says

(1) A registered person supplying taxable goods shall, before or at the time of,—

(a) removal of goods for supply to the recipient, where the supply involves movement of goods; or

(b) delivery of goods or making available thereof to the recipient, in any other case,

issue a tax invoice showing the descripttion, quantity and value of goods, the tax charged thereon and such other particulars as may be prescribed:

Issue of invoice prior to dispatch of goods are allowed (In the above extract please note that the words used are BEFORE or at the time of) and therefore lag between Invoice date and e-way bill date is not a problem. As per e-way bill rules, whenever there is movement of goods there should be invoice/delivery challan available with the transporter. Hence invoice should be carried alongwith e-way bill when the goods are transported.

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