time of dispatch

[MUNIRAJ SRINIVASAN]

Dear Sir,

My client has raised Tax invoice before 31st Mach 2018 but material has to dispatch after ist April 2018 what is legal provision for this transaction

AI Summary

GST Invoice Timing Debate: Issue Before March 31 or After April 1? Key Insights on Supply Time and E-way Bills. A client queried about issuing a tax invoice before March 31, 2018, with goods dispatched after April 1, 2018, under GST rules. One expert advised canceling and reissuing the invoice post-April 1, while another argued that invoice uniqueness pertains to the financial year, not the issue at hand. The discussion highlighted the importance of the time of supply, as per the CGST Act, requiring invoices at goods removal. E-way bill timing was debated, suggesting Part A can be prepared initially, with Part B updated when transport is ready, ensuring the bill's validity.