Is E-Invoice applicable when sale to B2C customers?

[gvenugopal g]

Dear Experts,

Good Evening,

Kindly clarify whether E-Invoicing is applicable to B2C customers, when the sale made by the entity whose annual turnover is exceeding ₹ 500 Crores.

Thanks & Regards: G VENUGOPAL

[Rajagopalan Ranganathan]

Sir,

When supply is made to un-registered persons, E-invoice procedure is not applicable.

[KASTURI SETHI]

Not required. Also see the replies filed against Issue ID 116844 dated 12.11.2020

[Ganeshan Kalyani]

Yes, B2C supplies are not covered under e-invoice.

AI Summary

E-invoicing Not Required for B2C Transactions, Even If Company Turnover Exceeds 500 Crores, Experts Confirm An individual inquired whether e-invoicing is required for B2C transactions when a company's annual turnover exceeds 500 Crores. Three experts responded, clarifying that e-invoicing is not applicable for sales to unregistered persons, which includes B2C transactions. The consensus was that e-invoicing is not required for B2C supplies, regardless of the company's turnover.