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Moneesh Nair (0) 22 January 2020
Eg. suppose Mr.X ( Ahmedabad) sold goods to Mr. Y (Surat), where Mr. X undertakes to transport the goods to Surat from Ahmedabad. So this case involves movement of goods, goods are removed from the godown in Ahmedabad. Here the invoice must be issued before or at time of removal from godown.
PrabuSubramanianThangavelpilai (CA Article Assistant) 22 January 2020
When there is a movement of goods, the invoice must be issued before or at the time of Removal of goods.
In case of supply does not require movement of goods tax invoice must be issued before or at the time of delivery of goods to the recipient.