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Back Date Delivery of goods

Dharmendra Yadav (Student CMA) (21 Points)

24 March 2025

Hello Sir / Ma'am,

Can raise invoice in March ending and deliver the godds in April month ??

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Rama chary Rachakonda (Master in Accounts & Lawyer email ID:ramachary64@gmail.com voice no:9989324294) (6988 Points)
Replied 24 March 2025

A question about invoicing and delivery timelines! Invoicing and Delivery:

- *Invoice Date*: You can raise an invoice in March, but consider the following factors. -

*Delivery Date*: If you deliver the goods in April, ensure you comply with the GST regulations regarding invoice date and delivery. GST Regulations: -

*Section 31 of CGST Act*: According to Section 31 of the CGST Act, an invoice should be issued before or at the time of removal of goods.

- *Rule 46 of CGST Rules*: As per Rule 46 of the CGST Rules, the invoice date should be the date on which the goods are removed or the date on which the goods are delivered. Key Considerations: -

*Invoice Date vs. Delivery Date*: If you raise an invoice in March but deliver the goods in April, you might need to issue a revised invoice or a debit/credit note to reflect the correct delivery date.

- *GST Implications*: Ensure you're charging the correct GST rates and considering any changes in GST rates or regulations effective from April. Recommendations:

1. *Issue Invoice at the Time of Delivery*: Consider issuing the invoice at the time of delivery in April to avoid any potential issues.

2. *Revised Invoice or Debit/Credit Note*: If you've already raised an invoice in March, issue a revised invoice or a debit/credit note to reflect the correct delivery date.

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Rama chary Rachakonda (Master in Accounts & Lawyer email ID:ramachary64@gmail.com voice no:9989324294) (6988 Points)
Replied 24 March 2025

A question about invoicing and delivery timelines! Invoicing and Delivery:

- *Invoice Date*: You can raise an invoice in March, but consider the following factors. -

*Delivery Date*: If you deliver the goods in April, ensure you comply with the GST regulations regarding invoice date and delivery. GST Regulations: -

*Section 31 of CGST Act*: According to Section 31 of the CGST Act, an invoice should be issued before or at the time of removal of goods.

- *Rule 46 of CGST Rules*: As per Rule 46 of the CGST Rules, the invoice date should be the date on which the goods are removed or the date on which the goods are delivered. Key Considerations: -

*Invoice Date vs. Delivery Date*: If you raise an invoice in March but deliver the goods in April, you might need to issue a revised invoice or a debit/credit note to reflect the correct delivery date.

- *GST Implications*: Ensure you're charging the correct GST rates and considering any changes in GST rates or regulations effective from April. Recommendations:

1. *Issue Invoice at the Time of Delivery*: Consider issuing the invoice at the time of delivery in April to avoid any potential issues.

2. *Revised Invoice or Debit/Credit Note*: If you've already raised an invoice in March, issue a revised invoice or a debit/credit note to reflect the correct delivery date.

Rama chary Rachakonda (Master in Accounts & Lawyer email ID:ramachary64@gmail.com voice no:9989324294) (6988 Points)
Replied 24 March 2025

A question about invoicing and delivery timelines! Invoicing and Delivery:

- *Invoice Date*: You can raise an invoice in March, but consider the following factors. -

*Delivery Date*: If you deliver the goods in April, ensure you comply with the GST regulations regarding invoice date and delivery. GST Regulations: -

*Section 31 of CGST Act*: According to Section 31 of the CGST Act, an invoice should be issued before or at the time of removal of goods.

- *Rule 46 of CGST Rules*: As per Rule 46 of the CGST Rules, the invoice date should be the date on which the goods are removed or the date on which the goods are delivered. Key Considerations: -

*Invoice Date vs. Delivery Date*: If you raise an invoice in March but deliver the goods in April, you might need to issue a revised invoice or a debit/credit note to reflect the correct delivery date.

- *GST Implications*: Ensure you're charging the correct GST rates and considering any changes in GST rates or regulations effective from April. Recommendations:

1. *Issue Invoice at the Time of Delivery*: Consider issuing the invoice at the time of delivery in April to avoid any potential issues.

2. *Revised Invoice or Debit/Credit Note*: If you've already raised an invoice in March, issue a revised invoice or a debit/credit note to reflect the correct delivery date.

CA Rashmi Gandhi (Chartered Accountant) (86432 Points)
Replied 25 March 2025

Yes, you can raise an invoice in March and deliver the goods in April. However, as per Section 12 of the CGST Act, 2017, the time of supply for goods is determined as the earlier of:

The date of issue of the invoice or the last date on which the invoice is required to be issued under Section 31.
The date on which the supplier receives the payment with respect to the supply.

If the supply involves movement of goods, an invoice must be issued before or at the time when the goods are removed. If the supply does not involve movement, the invoice must be issued before or at the time when the goods are made available to the recipient.

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