We bought Material from Japan and sell it to France. Is it necessary to issue E Invoice when material not entered in Indian Territory.
or
in second case material enter Indian Territory port and export proceeds from sea/air port to France.
in both cases E-invoice required or not ?
4 Replies
RAJA P M
("Do the Right Thing...!!!")
(128091 Points)
Replied 07 September 2023
Yes, E invoice required in both of the transactions
Rajendra Prasad
(Employee Private)
(1867 Points)
Replied 08 September 2023
As per clause 7 and 8 of schedule 3 of GST Act both the transactions shall be treated as neither as a supply of goods nor a supply of services, if the BOE has not being generated. Hence no e-Invoice or e-waybill is required.
In the second scenario if BOE has been generated, then e-Invoice has to be issued under GST also e-waybill is not required if goods not removed from Customs Ware house.
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