Regarding issue of E-invoice

[Jasbir Uppal]

Dear professionals,

That the manual invoice for export was made on 29 Sep 2023 but the e-invoice will be generated on 3rd Oct and the movement of goods will happen post issuance of e-invoice and E-way bill.

My query is that in which tax period the goods will be entered on GST portal and considered as sale in the month of Oct. 2023, it is deemed export sale.

Thanks & Regards

J S Uppal

Advocate

AI Summary

E-invoice generation determines tax period; sale recognised when e-invoice uploaded, requiring disclosure in corresponding return.
E-invoice generation governs timing of supply: where the e-invoice is generated after a manual invoice and goods movement follows e-invoice issuance, the supply is treated in the tax period when the e-invoice is uploaded. Rule 48 mandates obtaining an Invoice Reference Number by uploading prescribed particulars on the portal and provides that invoices issued otherwise will not be treated as invoices for persons covered. Mandatory applicability depends on the aggregate turnover threshold, and the portal permits back-dated e-invoices which must be disclosed in the period of the e-invoice date.