E-Invoicing Applicable OR Not ?

[DEVENDRA KUMAR]

We provide the following services as mentioned below...

# Transportation by Road ( GTA with 12% FCM)

# Transportation by Train

# Transportation By Air

And our turnover is exceeding 50 Crores in exiting financial year.

So, Please guide to us whether e-invoicing will be applicable.?

[ABHISHEK TRIPATHI]

Dear Sir,

While seeking any legal opinion, just make sure you must have Q&A session after professionals provide you with the opinion. Also make sure, after your Q&A, there must be room for modification of the legal opinion w.r.t. to your additional question/clarification, if required.

AI Summary

E invoicing exemption for goods transport agencies may not apply when the supplier also provides non exempt services.
Notification No.13/2020 exempts registered persons who are goods transport agencies supplying transportation of goods by road from issuing e invoices. The core dispute is whether that exemption applies when the same registration also covers other taxable services. FAQs treat the exemption as entity based, but strict rule construction suggests the benefit attaches only to a registered person exclusively providing GTA road services. Where a supplier provides both GTA and other services, aggregate turnover of all supplies may trigger the e invoicing requirement for the non exempt supplies; authoritative clarification or advance ruling is advisable.