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Issue ID: 117900
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Applicability of E-invoces for Nil rated and Taxable goods

Date 08 Apr 2022
Replies 11 Replies
Views 20512 Views
E-invoice requirement: invoices containing both taxable and nil-rated supplies require e-invoicing when the e-invoice regime applies.
E-invoice generation is required for invoices that include both taxable and nil-rated supplies under the e-invoicing regime; nil-rated supplies are treated as a rate slab permitting tax invoices, whereas exempt supplies use a bill of supply which is not subject to e-invoice. The discussion endorses issuing an IRN for mixed invoices and notes inconsistent terminology in guidance and practice. (AI Summary)

We are dealing both nil rated and taxable goods. Can we raise e-invoice or not?

Existing practice, we are raising E-invoice for both nil rated or taxable goods as turnover is crossed more than 25 crores in last financial year.

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