E-Invoicing Turnover ₹ 20 Crore w.e.f.01.04.2022

[gvenugopal g]

Dear Experts!

Warm Greetings!

As you all are aware that E-Invoicing is mandatory on turnover now extended to 20.00 Crore with effect from 1st April,2022.

If the turnover of GTA during the current financial year exceeds ₹ 20.00 crores, whether the GTA need to issue e-invoicing on LR even though the consignor (customers of GTA) of the goods issues the E-Invoice to consignee on regular basis?

Kindly clarify the issues.

G.VENUGOPAL

[Shilpi Jain]

The consignor issuing e invoice to consignor is for the supply between them.

For the services of GTA, a separate GST invoice will be issued, for which e-invocie is required to be issued.

If GTA is not registered then no e invocie required

[KASTURI SETHI]

Pl. read latest article on e-invoicing written by Dr.Govindarajan Sir (displayed on 10.3.2022 in this forum.)

[gvenugopal g]

Thank you Sir,

I have gone through the Article written on 10.03.2022 by Dr.M.Govindarajan and cleared my doubts in this regard, The following transport services are exempted from issuing E-Invoices if their turnover exceeds 20.00 crores in FY 2020-21.

1) Goods Transport Agency (GTA) services in relation to transportation of goods by road.

2) Supply of Passenger Transportation Service.

Thanks & Regards: G VENUGOPAL

[Ganeshan Kalyani]

GTA is exempted from E invoice compliance.

[Shilpi Jain]

Oops!! Looks like I have missed the exemptions!

AI Summary

E-invoicing threshold change: GTA road transport services exempt from e-invoicing even if turnover exceeds threshold.
E-invoicing applicability was questioned for Goods Transport Agencies when consignors already issue e-invoices; the GTA's service is a separate taxable supply requiring a distinct GST invoice. Forum responses indicate that GTA services by road and passenger transportation services are exempt from e-invoicing even if turnover exceeds the threshold, and an unregistered GTA need not issue e-invoices.