E invoice for Sep if e inv applicable from 1st Oct 22

[Rakesh Sharma]

E invoice for my firm is applicable from 01.10.22. I have made invoice in 28.09.22 but goods were not dispatched that time. If goods will dispatched in Oct then is e-invoice is required to be made or not?

[Rajagopalan Ranganathan]

Sir,

As per Section 31 (1) of CGST Act, 2017 "a registered person supplying taxable goods shall, before or at the time of,-

(a) removal of goods for supply to the recipient, where the supply involves movement of goods.

If the movement of goods is delayed or postponed to a later date, then the invoice already issued is to be canceled and a fresh invoice has to be issued at the time of actual movement of the goods.

[Rajagopalan Ranganathan]

Sir,

In continuation of my reply when a fresh invoice is issued, at that time if it is mandatory to issue e-invoice then you have to issue an e-invoice.

[Shilpi Jain]

Under the law the invoice can be issued even before the removal of goods. In such case for invoices issued prior to 1.10.22 no e-invoices required even if movement is after such date.

[Ganeshan Kalyani]

When e-invoice is applicable w.e.f. 01.10.2022 then e-invoice is applicable for invoice dated 01.10.2022 and onward.

[Shilpi Jain]

Agree

AI Summary

E invoice applicability requires generating an e invoice when a reissued tax invoice is created after the e invoicing effective date.
Where movement of goods is postponed, the originally issued invoice should be cancelled and a fresh invoice issued at actual movement; if e invoicing is mandatory at the time that fresh invoice is issued, an e invoice must be generated, whereas invoices issued before the e invoicing effective date need not be converted to e invoices.