Can we generate eway bill for 1 month old invoice?

We 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?

 

 

Replies (4)
Quick Summary
This discussion explores whether an e-way bill can be generated for an invoice that is over a month old, particularly in light of potential delays caused by lockdowns. While generally, there's no strict time limit specified in the CGST Act for generating an e-way bill after an invoice date, it's advised to have a valid reason ready to justify the delay in dispatching the goods. The consensus suggests it's possible, but justification might be required.

As such in normal conditions No. But as we are stuck in this pandemic, govt is quite helpful in this situation. So govt will definitely look such matter & allow to generate Eway for those for which invoices being generated one month back .
I differ. as per law also yes. no bar

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.

@ 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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