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 applicability: B2C supplies to unregistered persons remain excluded even if supplier exceeds the turnover threshold. E Invoicing is not required for supplies to unregistered persons; the e invoice obligation that applies to suppliers exceeding the turnover threshold does not extend to B2C supplies, which remain outside the e invoicing scope.