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E invoicing on Export

07 September 2023

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 ?

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4 Replies

RAJA P M ("Do the Right Thing...!!!") (127911 Points)
Replied 07 September 2023

Yes, E invoice required in both of the transactions

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Pardeep Sharma (46 Points)
Replied 07 September 2023

And how e-way bill generated?

Rajendra Prasad (Employee Private) (1838 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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