EInvoice under GST

[PAWAN BANSAL]

Hello everyone, one of my supplier issued E-inovice after delivery of materials/ eway bills. Will such e invoice is valid for taking ITC?? Can we accept such e invoice which is registered after some days of normal invoice?

[KASTURI SETHI]

Q. No.Can we accept such e invoice which is registered after some days of normal invoice ?

A. Pl. read my reply in respect of Issue ID 117255 dated 31.5.2021.

[Shilpi Jain]

Yes it can be accepted. However, take the credit on or after the date of generation of the e-invoice.

THis can be compared to a situation where supply is made but invoice is issued later. the credit can be taken but on or after the date of hte invoce.

AI Summary

E-invoice Validity for ITC Claim under GST: Claim ITC on or After E-invoice Generation Date A supplier issued an e-invoice after delivering materials and e-way bills, prompting a query about its validity for claiming Input Tax Credit (ITC) under GST. One response referred to a previous discussion for guidance, while another confirmed that the e-invoice can be accepted. However, ITC should be claimed on or after the e-invoice generation date, similar to situations where supply precedes invoice issuance.