E-INVOICING

[S.C. WADHWA]

Dear Experts,

Please confirm whether E-invoicing is meant for Taxable goods and services or also including exempt supply of goods and services.

REGARDS,

WADHWA

AI Summary

E-Invoicing Under GST: Mandatory for Taxable Supplies Over INR 100 Crores, Not Required for Exempt Goods/Services. A query was raised regarding whether e-invoicing under the Goods and Services Tax (GST) applies to both taxable and exempt supplies of goods and services. Responses clarified that e-invoicing is mandatory for registered persons with a turnover exceeding INR 100 crores, excluding certain entities like SEZ units and financial institutions. It applies only to taxable goods and services, not to exempt supplies. Suppliers of unconditionally exempt goods or services are not required to issue e-invoices, as they are not considered taxable persons under the GST Act.