TaxTMI 
TaxTMI 
XYZ (Proprietory Concern) owning sweet shops and having more than ₹ 100 Crore turnover in a financial year. Most of their supplies are to B To C and very few i.e. 5 to 10 transactions in a month are to B To B. Are they required to start e – invoicing from 01.01.2021 for B To B supplies only or for all the transactions i.e. B To C as well as B to B or since B To B is very negligible, they need not follow e – invoicing system?
E - Invoicing
12 Nov 2020 
3 Replies 
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E-invoicing applicability requires B2B supplies to registered recipients when turnover threshold exceeded; B2C supplies generally excluded.
E-invoicing is required of registered persons whose aggregate turnover in any preceding financial year from 2017-18 onwards exceeds the notified threshold, for supplies to other registered persons and for exports. The requirement applies only where both supplier and recipient are registered under the CGST framework. B2B denotes supplies to registered taxpayers and attracts e-invoicing when the supplier meets the turnover criterion; B2C denotes supplies to unregistered persons and is generally outside the e-invoicing mandate. (AI Summary)
E-invoicing is required of registered persons whose aggregate turnover in any preceding financial year from 2017-18 onwards exceeds the notified threshold, for supplies to other registered persons and for exports. The requirement applies only where both supplier and recipient are registered under the CGST framework. B2B denotes supplies to registered taxpayers and attracts e-invoicing when the supplier meets the turnover criterion; B2C denotes supplies to unregistered persons and is generally outside the e-invoicing mandate. (AI Summary)