TaxTMI 
TaxTMI 
E-Way Bill Applicability – Invoice Splitting & Deferred Movement
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....-Way Bill Applicability – Invoice Splitting & Deferred Movement<br> Query (Issue) Started By: - Fahiyaz Ahmmed Dated:- 4-1-2026 Last Reply Date:- 11-1-2026 Goods and Services Tax - GST<br>Got 2 Repl....
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....ies<br>GST<br>A retailer issues two tax invoices of Rs. 40,000 (1 January) and Rs. 35,000 (5 January) even though the actual sale and movement of goods take place on 10 January. The goods remain at th....
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....e retailer's premises until 10 January, when the buyer purchases them, arranges transportation, and moves the entire consignment together in one vehicle. The issue for discussion is whether an e-way ....
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....bill is mandatory when multiple invoices (each below Rs. 50,000) are transported together and the aggregate consignment value exceeds Rs. 50,000. Further, whether invoice splitting prior to actual sup....
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....ply can be considered valid under Rule 138 of the CGST Rules, and who is responsible to generate the e-way bill when the buyer causes the movement of goods. Reply By Sadanand Bulbule: The Reply: Sec....
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....tion 9 of the CGST Act authorises levy of GST only on taxable supplies made in reality, and not on mere paper-engineered invoices. In the absence of proof of actual supply, real movement of goods or r....
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....eal provision of services, no tax can be charged under Section 9, since GST is a levy on substance of the transaction and not on form or book entries. So follow the statute in letter & spirit. Reply....
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.... By Shilpi Jain: The Reply: Refer Issue Id: 120692<br> Discussion Forum - Knowledge Sharing ....