TaxTMI 
TaxTMI 
Whether a registered person supplying nil rated goods raising bill of supply is required to raise e-invoice
qauery_ E Invoicing
20 Jul 2021 
8 Replies 
1479 Views Asked by
E-invoicing not applicable to bills of supply; electronic invoicing applies only where a tax invoice is issued.
E-invoicing is confined to transactions requiring a tax invoice and does not apply to bills of supply issued for nil-rated or wholly exempt supplies; the FAQ states e-invoicing is not applicable where a bill of supply is issued. E-invoicing applies to B2B supplies, supplies to SEZs, exports, and deemed exports. Invoicing rules prescribe the manner of issuing invoices, and absent specific notification, the FAQ guidance on non-applicability to bills of supply is relied upon. (AI Summary)
E-invoicing is confined to transactions requiring a tax invoice and does not apply to bills of supply issued for nil-rated or wholly exempt supplies; the FAQ states e-invoicing is not applicable where a bill of supply is issued. E-invoicing applies to B2B supplies, supplies to SEZs, exports, and deemed exports. Invoicing rules prescribe the manner of issuing invoices, and absent specific notification, the FAQ guidance on non-applicability to bills of supply is relied upon. (AI Summary)