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

Client Seeks GST Compliance Advice for Staggered Pump Deliveries; Experts Recommend Invoice and E-Way Bill Strategy A client supplying pumps to a multinational company is asked to bill 100 units in November 2023 but deliver them in December in batches of 25. The client seeks advice on compliance with GST regulations. One expert confirms that issuing a tax invoice for the full quantity and using delivery challans and e-way bills for each batch is correct. The final batch should include the original invoice. The expert also advises selecting 'SKD/CKD/Lots' on the e-way bill portal and maintaining written correspondence for potential inspections. Another participant supports this advice, while the client seeks clarification on using 'SKD/CKD' for finished products.