Op Sharma (1 Points)
27 March 2020We have many invoices lying in our warehouse against which we have to deliver material to our customers but due to lock-down enforcement physical delivery is not possible.
Kindly suggest if we could be able to deliver material post lock-down (hopefully after 15th April) against same invoices by generating eway bill then. In other words can we generate eway bill for 1 month old invoice?
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 27 March 2020
Vishal Goel
(Chartered Accountant)
(1688 Points)
Replied 29 March 2020
Agree with kishor.
There is no maximum time limit specified in the CGST Act, within which the e-way bill must be generated from the date of tax invoice but you may have to justify why you did not despatch goods for such a long period.
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 29 March 2020
@ vishal goel, kishore
It clearly prescribed u/s 31 of cgst act : the a registered person before supply or removal of taxable goods is liable issue the Tax Invoice. hence as per querist if the goods has not been moved from his place the Tax Invoice is not required to be issued in that case.
in short ... tax invoice need to issued only when there is removal of goods.
yes i agree with ca vishal on the point that must have valid reason for delay in e-way generation.
Note : you can generate Part A of eway bill which is valid upto 72 hours for updation of details in part B of EWB-1
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