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    <description>Time of supply requires that an invoice for goods involving movement be issued before or at the time of removal; if an invoice is raised before removal but goods are dispatched later, the pre dated invoice may need cancellation and reissuance to comply with the invoice numbering rule for the financial year. Separately, an e way bill is valid only after both Part A and Part B are completed; Part A can be filled earlier but the bill is ineffective until Part B is updated when movement commences.</description>
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      <description>Time of supply requires that an invoice for goods involving movement be issued before or at the time of removal; if an invoice is raised before removal but goods are dispatched later, the pre dated invoice may need cancellation and reissuance to comply with the invoice numbering rule for the financial year. Separately, an e way bill is valid only after both Part A and Part B are completed; Part A can be filled earlier but the bill is ineffective until Part B is updated when movement commences.</description>
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