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 timing: accept invoices issued after supply, but input tax credit only from e invoice generation date.
An e invoice generated after delivery may be accepted for transactions, but input tax credit must be claimed only on or after the e invoice generation date; this mirrors the rule for invoices issued post supply.