E-INVOICING

[S.C. WADHWA]

Dear Experts,

WE are manufactures of food products and registered with CGST ACT. We are producing both products i.e taxable and exempted products. My query is whether we have to issue E-invocing in case of exempted products/ exempted services supply w.e.from 1.1.20.

REGARDS,

WADHWA

[Ganeshan Kalyani]

E-Invoice is applicable on taxable goods and services only.

[Mallikarjuna Gupta]

It is required to be issued for taxable supplies only.

AI Summary

E-invoicing applicability limited to taxable supplies; exempt supplies are not required to be issued electronically. E invoicing is required only for taxable supplies and does not apply to exempt goods or services; the electronic invoicing obligation is confined to transactions that attract tax liability, whereas exempted supplies fall outside this requirement.