i was generate a invoice with eway bill, but after some days we have raise credit note due to some error and issue new tax invoice and same eway bill because material already delivered in previous inv

[Pardeep]

i was generate a invoice with eway bill, but after some days we have raise credit note due to some error and issue new tax invoice and same eway bill because material already delivered in previous invoice.

[KALLESHAMURTHY MURTHY K.N.]

Sir, 

Once the goods are delivered with a tax invoice, the validity of the e-Way bill expires. Issuing a credit note with a new tax invoice is a different transaction. However, it is not understandable from the query why the same e-Way bill is used for already delivered goods. The e-Way Bill is linked to the original movement only. There was a time limit of 24 hours to use the e-Way bill for the movement of goods; otherwise needs to be cancelled within that time limit. Issuing a credit note with a new tax invoice using the same e-Way Bill after goods have been delivered due to an error is not correct, which attracts a penalty unless it is properly documented.

[Pardeep]

Sir,

We are issued new invoice against the previous invoice, as material already delivered and we have to make revise invoice of goods due to some issue, so without e-way bill we are not able to generate invoice in our software, and if we generate new e-way bill, it is also wrong as material movement is not involved, so what we should do in that case?

[KALLESHAMURTHY MURTHY K.N.]

Sir, 

As per your statement, your Software is designed so that even for a revised tax invoice e-way bill has to be generated. The possible way for such a situation is that you have to raise an e-waybill afresh, cancel the same and bring the facts before the tax authorities of your jurisdiction.  However, as per your first query, you have issued a new tax invoice but used the original e-Way bill. Then, how does your software allowed to generate new tax invoice without a fresh e-way bill? Something confusion is there. 

[Pardeep]

We have entered original e-way bill no. Which is used for delivered goods in new tax invoice.

[Pardeep]

Now what can we do to correct it? Can you please help, if we mantain all the documents like Original invoice, CN, e-way bill and new invoice etc.

[Sadanand Bulbule]

GST= One Nation, One Tax

So also, movement of one consignment, one e-waybill.

[PAWAN KUMAR]

as per my view, and your query, you have raised one invoice and eway bill. 

supplied goods to your customer.

later error observed and credit note issued

in your software, you issued new invoice referring old eway bill becuase your software not allow new invoice creation without eway bill number of previous invoice issued.

as per my view, if you observed error, later issued credit note, you should raise debit note correcting your error and debit note does not require eway bill. by this you are able to settle customer account and GST account as well.

[Shilpi Jain]

The answer depends on what was the error in the invoice which led you to issue a credit note.

Also ensure you have a noting in your file regarding the reason for issuance of credit note so that it gets easily explainable with supporting reasons and documentation.

[Shilpi Jain]

To err is human and law cannot be so rigid that it punishes correcting genuine errors.

[KASTURI SETHI]

The whole sequence of events implicates no revenue loss. It is a procedural and a technical lapse nothing else. In order to avoid the possibility of SCN, you should inform to the jurisdictional GST Range Officer in black and white with all statutory and non-statutory records/evidence in support of your bona fides. After all the ultimate purpose of e-way bill is to plug the leakage of revenue.

You can correct your mistake (if possible now) on your own prior to the issuance of SCN (as advised by Sh. Pawan Kumar, Sir.

AI Summary

E-way bill use tied to original goods movement; reusing it for a revised invoice risks penalties unless authorities are informed. Using the original e-way bill for a revised tax invoice after goods have been delivered is improper because an e-way bill is linked to the original movement and its validity expires; reusing it may attract penalties. Recommended steps include raising and cancelling a fresh e-way bill and informing the jurisdictional tax authority, or issuing a debit note where appropriate, and retaining full supporting documentation to evidence the bona fide correction.