E-invoicing Applicability

[Ethirajan Parthasarathy]

Going by "Aggregate Turnover" criteria, petroleum outlets will be covered under "E-invoicing". For them only oil is liable for GST but in most of the cases oil is sold only to consumers. But diesel could be sold B2B who will be using diesel for their generators, machines etc.,

In such s situation, whether petroleum outlets are liable to comply with E-Invoicing Rules.

AI Summary

Aggregate turnover includes non taxable and exempt supplies, so petroleum outlets may trigger e invoicing obligations if threshold met.
Petroleum retail outlets must include sales of diesel and similar petroleum products, treated as non taxable or exempt supplies, in computing aggregate turnover; inclusion of such supplies can cause an outlet to meet the turnover threshold and become subject to e invoicing obligations under the applicable definitions of aggregate turnover, taxable supply, exempt supply and non taxable supply.