TaxTMI 
TaxTMI 
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
time of dispatch
23 Mar 2018 
7 Replies 
16109 Views Asked by
Invoice timing: invoice must align with goods removal and e way bill attains validity only when both parts are completed.
Time of supply requires that an invoice for goods involving movement be issued before or at the time of removal; if an invoice is raised before removal but goods are dispatched later, the pre dated invoice may need cancellation and reissuance to comply with the invoice numbering rule for the financial year. Separately, an e way bill is valid only after both Part A and Part B are completed; Part A can be filled earlier but the bill is ineffective until Part B is updated when movement commences. (AI Summary)
Time of supply requires that an invoice for goods involving movement be issued before or at the time of removal; if an invoice is raised before removal but goods are dispatched later, the pre dated invoice may need cancellation and reissuance to comply with the invoice numbering rule for the financial year. Separately, an e way bill is valid only after both Part A and Part B are completed; Part A can be filled earlier but the bill is ineffective until Part B is updated when movement commences. (AI Summary)