E invoice need to be generated before transport of goods
Reply—While transporting goods, wherever the e-way bill is needed, the requirement continues to be mandatory.
One of the FAQs available in E-invoice portal is as follows—
Question— where e-invoicing is applicable, is carrying e -invoice print during transportation of goods mandatory?
Answer— No. As per Rule 138A(2) of CGST Rules, where e-invoicing is applicable, “the Quick Reference (QR) code having an embedded Invoice Reference Number (IRN) in it, may be produced electronically, for verification by the proper officer, in lieu of the physical copy of such tax invoice.”
So while transporting the goods it is not necessary to carry copy of e-invoice. But it is required to generate the e-invoice.
Posted Date: Apr 01, 2021