E-way bill

[Asked by Guest]

Dear Experts,

Invoice for inter-state was prepared on 07.03.2018 alongwith e-way bill. On 12.03.2018 the consignee informed us there is an error in the invoice regarding rate. The rate was charged on higher side whereas it should have been less. Now, problem is we can give them the revised invoice, but, how can we rectify the e-way bill. Dear experts kindly help me out in this problem.

[Ganeshan Kalyani]

my view : prepare eway bill for revised invoice. this is for the reason that eway bill prepared for original invoice cannot be deleted after 24 hours . Keep original invoice + eway bill and revised invoice + eway bill to justify the fact at the time of the audit .

Thanks for the prompt reply Sir.

[rajkumar shukla]

if the goods are not moving Eway bill cannot be generated for it needs vehicle no.no gods are moving with revised invoice hence e way bill generation may create problems.since the invoice particulars remain same only credit note need to be issued instead of fresh Eway bill.

Dear Sir,

The invoice pertains to the same month i.e. March 2018, (8 days ago) and the payment and returns are yet to be filed. So is it still necessary to go for credit note ? The consignee had been given the revised invoice also. Please clarify in this matter.

[rajkumar shukla]

Under which provision of GST ,revised invoice has been issued?

Dear Sir,

Yeah, but there is no such restriction also that we can't revise the invoice. If there is any, then a request to put it here please. I shall be highly obliged.

Thanks.

[rajkumar shukla]

I can see that the Act talks about revised invoice only incase covered by section 31(3)(a) of the cgst Act. This does not appear to be your case. However it is seen the portal is allowing revision of invoices.I am unable to find support of law for that.

Thank you very much for an early reply Sir.

AI Summary

E-way bill correction: generate a new e-way bill for the revised invoice or issue a credit note where goods are stationary.
E-way bill for an inter-state supply was issued with an original invoice; after an error in rate a revised invoice was issued. Advice diverges: prepare a new e-way bill for the revised invoice and retain both sets for audit because deletion may be restricted, or, if goods are not moving and invoice particulars are largely unchanged, issue a credit note instead. The forum notes limited statutory support for revised invoices in specific cases while the portal allows revisions, creating practical uncertainty.