E invoice ,Eway Bill & Delivery Challan

[VIGNESH]

Sir.One of my client supplies Pumps (finished product)to a multinational company -A, this A company is asking my client to bill the product (100 Nos) on one particular month (eg: November 2023) and asking to deliver the same on (December 2023 that too in instalments say 25 nos in each lot ) with delivery challan and Eway bill. Should my client agree for the same? kindly clear my doubt!

[Padmanathan KV]

There is absolutely nothing wrong in this.

As per Section 31 tax invoice shall be issued before or at the time of removal of goods for supply to the recipient.

As per the rule 55(5), your client needs to issue the tax invoice for the complete quantity that is being moved in batches or lots.

Then he has to prepare the delivery challan for each batch/ lot and generate corresponding e-waybill for that batch/ lot and move the consignment with delivery challan, copy of invoice and e-waybill.

The last batch/ lot should have the original invoice along with delivery challan and e-waybill. On the e-waybill portal, he has to select "SKD/CKD/Lots" while generating e-waybill, with the delivery challan details.

However be prepared that field officers may/ may not be very conversant with all these provisions and hence, better to have the written correspondance with the supplier regarding the timing of invoice, delivery, lots etc handy in case goods are detained.

[Sadanand Bulbule]

Dear querist

I endorse the views of Sri. Padmanathan ji.

[VIGNESH]

Thanks for the inputs . sir

[VIGNESH]

Sir. as u explained to mention in "SKD/CKD/Lots" in Eway bill for movement of Goods.i could only find "SKD/CKD" and no Lots. Only for Semi Knocked Down (SKD) and Completely Knocked Down (CKD) but in my case its finished product! kindly explain sir

AI Summary

Tax invoice timing: issue invoice before removal and use delivery challans with e waybills for batched deliveries. Issue the tax invoice for the complete quantity before or at removal, then move goods in batches with a delivery challan and a corresponding e waybill for each batch; the last batch must carry the original invoice plus its delivery challan and e waybill, and the e waybill should indicate SKD/CKD/Lots or the closest portal option while recording delivery challan details.