Multiple deliveries

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sakthees (Querist)
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01 November 2023 Can we issue single tax invoice for Multiple Deliveries.
For Example. Titan Company Limited more additional place in Tamil nadu. But they need single invoice for in their principal place. In our solution we issue the Tax E.Invoice to their Principal place in addition raise the delivery challan to their additional place along with E.way bill for the DC.Is it correct ? Tax professionals/Experts, please give me the favourable reply to us immediately.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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01 November 2023 Yes, it's right.
Single Invoice: Multiple Consignments
Many times a single conveyance do not fulfil the consignment requirement entirely. Supplier or transporters may need two or more conveyances for shipment of the entire consignment. In such cases, a delivery challan comes in handy. Now the question arises how to generate an Eway bill when there is more than one conveyance involved to transport the same good in a single invoice.

How to comply Eway Bill requirements.
Here are steps to be followed as laid down by GST law:

The supplier shall issue the complete invoice before dispatch of the first consignment
The supplier shall issue separate delivery challans for each of the consignment giving reference to the invoice
Separate Eway bill to be generated for each of the consignment (hence 3 E way bills to be generated for 3 delivery challans)
The original copy of the invoice shall be sent along with the last consignment
The person in charge of the conveyance shall carry the Delivery challan, a copy of the duly certified original invoice and Eway bill for the respective consignment