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Eway Bill & Invoice Date

Vipul Acharya (Account Officer) (647 Points)

05 September 2019

We sent material Inter State on Delivery Challan with Eway Bill, can we generate invoice against same two days after material delivered to customer

Our Consultant saying it is not possible

kindly guide

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6 Replies

Akshay Jain (Tax Consultant) (1024 Points)
Replied 05 September 2019

no it's not possible to raise the invention after 2 day

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Shyam Prajapati (34 Points)
Replied 05 September 2019

I think this may possible .... when goods sent on approval basis .... in this case goods delivered first ... invoice raised when goods accepted by recepeint approv....... same

Uttam (employee) (814 Points)
Replied 06 September 2019

From Ewaybill perspective there will not be any challenge as the Ewaybill is always required during movement of goods.

In your case movement of goods is well seconded by delivery challan plus ewaybill

You have to see:
what was the category selected for Ewaybill for such movement under DC.

There might be only one challenge which I forsee :
If invoice is raised now for the interstate movement carried earlier for more than 50000/- then department would enquire about Ewaybill during assessment and if the reasons given in DC are not appropriate then it would be litigated.

sujith kumar dasa (banglore) (1496 Points)
Replied 06 September 2019

as per provisions of act, sale invoice should be issued prior to movement of goods. Here you made movement without Invoice i.e., on Delivery challan.

Unless the sale is sale on approval basis, otherwise it is an error for which interest may become applixable if goods moved on 31st and sale invoice raised on 2nd of next month.

Akshay Jain (Tax Consultant) (1024 Points)
Replied 06 September 2019

yes, as per Sujith sir, I hope he is correct and if there is changing a financial year then there will be more problems so this cannot be possible

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Uttam (employee) (814 Points)
Replied 06 September 2019

The provision mention by sujeeth sir is 31(1)(a), but one can also follow 31(1)(b) where invoice is required to be issued once goods are made available to the customer or delivery of goods.

However, there might be a query with respect to ewaybill raised earlier.