Advocate Prakhar Pathak asked 5 years ago
issue invoice during lockdown
I want to know whether during lockdown can a Dealer issue invoice. terms and conditions related to this situation.
Answer the question1 Answers
Palash Khurpia answered 5 years ago
In my opinion, invoices can be issued and parties can enter into a contract of sale and purchase. The only problem would be for the movement of goods (if goods in question are not an essential commodity). It is essential to note that the purchases of goods will not be able to avail ITC until such goods are delivered to him (section 16(2))
