E-INVOICING AND EWAY BILL IN LINE SALES

[KERAGODEGOPALARAO ANANTHARAO]

When the goods are carried for line sales with an eway bill, sales man will raise the physical invoice as when goods are sold in required quantity of the customer. In such a situation how e invoicing can be generated?

[Shilpi Jain]

There was clarification or some other document which mention that in case of line sales the invoice can be generated at each point of sale and final EWB can be generated for the transportation of goods after all sales.

it was not required that EWB will have to be generated at each stage where the sale is made and goods are transported.

when this kind of a leeway was given for EWB, similarly some leeway will have to be given. So a representation should be made to allow them to generate einvoice within 24 hours on the like

[SHARAD ANADA]

There is no time window prescribed for generating E invoice. You may refer slide 34 of PPT on e invoice system. Relevant part of PPT is reproduced hereunder;
REPORTING: No prescribed time window for reporting to IRP

The PPT can be download from einvoice1.gst.gov.in - help- presentation -PPT on e invoice

For issuance of invoice please refer Circular 10/10/2017 GST dated 18.10.2017 and Circular 22/22/2017 dated 21/12/2017. Also refer rule 55(1)(c) of CGST Rule, 2017

[Ganeshan Kalyani]

There is no straight answer to such practical business scenario. As suggested by expert you may please generate IRN after the supply has been done.

[Shilpi Jain]

E-invoice is nothing but the invoice itself. So the time limit mentioned in the law for generating invoice will be applicable for the issue of e-invoice as well.

The PPTs and other materials available online, eventhough at the Government portals, do not have any legal binding at all. They could at the most be regarded as being published for better understanding.

AI Summary

E-invoicing timing: no prescribed reporting window to the IRP; statutory invoice deadlines govern issuance. E-invoicing and eway bill interaction in line sales raises whether e-invoices must be generated at each point of sale during transit or whether a consolidated transport document may be used while invoices are issued at sale points. There is no prescribed time window for reporting to the IRP, statutory invoice timing applies to e-invoices, and guidance materials are explanatory only; generating the IRN after the supply has been effected has been suggested as a practical approach.