https://www.taxtmi.com/forum/issue?id=113540 Part B of the E way bill (transporter details) may be completed or updated within a limited allowed period after Part A, permitting changes to vehicle or transporter; one advisory view allows year end booking of sales when an invoice is raised before year end even if physical despatch occurs later provided a valid reason exists and transporter particulars are later supplied, while an alternative view asserts sale recognition requires delivery to the carrier and that mere invoicing without handing goods to the carrier does not constitute a sale. en-us Wed, 28 Mar 2018 11:10:05 +0530 Thu, 23 Jan 2025 15:55:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113540 Part B of the E way bill (transporter details) may be completed or updated within a limited allowed period after Part A, permitting changes to vehicle or transporter; one advisory view allows year end booking of sales when an invoice is raised before year end even if physical despatch occurs later provided a valid reason exists and transporter particulars are later supplied, while an alternative view asserts sale recognition requires delivery to the carrier and that mere invoicing without handing goods to the carrier does not constitute a sale. Discussion-Forum GST Wed, 28 Mar 2018 11:10:05 +0530 https://www.taxtmi.com/forum/issue?id=113540