CA Nikhil Gupta asked 5 years ago
issue of invoice before actual removal
An invoice has been issued on 31.03.2020 but the goods (Essential items) are still lying in the godown. Now he wants to deliver the goods on 21.04.2020 by generating an e-way bill. Is there any concern as to the gap between the date of the invoice and the date of actual removal?
Answer the question1 Answers
CA Nikhil M Jhanwar answered 5 years ago
If the transaction is genuine and you have all the documents in place, there will not be any issue in such cases. You may attach a self Declaration along with e way bill citing that good could not be delivered earlier due to lockdown. And GST liability in such case would trigger while filing GSTR-3B of March 2020 i.e. month when Invoice was raised
