Applicability of e-invoicing of GTA who is engaged in other supplies also

[gvenugopal g]

Dear Experts,

Good Morning! & Happy New Year 2023!!

We are GST registered person and provide the following services the registered persons...

SAC # 996511/996601 Transportation by Road (GTA with 12%/18%FCM )

SAC # 997212 Rent of non residential property 1(18% FCM)

SAC # 997211 Rent of residential property (exempted)

HSN # 261600 Supply of Wind energy (exempted)

And our turnover is exceeding 10 Crores in earlier and exiting financial year.

Kindly guide us whether e-invoicing is applicable to all the above four supplies?

Thanks & Regards: G VENUGOPAL

[Shilpi Jain]

A recent circular will answer your query. Circular 186/2022 para 3.

So if you are a GTA then no requirement to generate e-invoice.

Whether the exemption from mandatory generation of e-invoices in terms of Notification No. 13/2020- Central Tax, dated 21st March, 2020, as amended, is available for the entity as whole, or whether the same is available only in respect of certain supplies made by the said entity?

In terms of Notification No. 13/2020-Central Tax dated 21st March, 2020, as amended, certain entities/sectors have been exempted from mandatory generation of e-invoices as per subrule (4) of rule 48 of Central Goods and Services Tax Rules, 2017. It is hereby clarified that the said exemption from generation of e-invoices is for the entity as a whole and is not restricted by the nature of supply being made by the said entity. Illustration: A Banking Company providing banking services, may also be involved in making supply of some goods, including bullion. The said banking company is exempted from mandatory issuance of e-invoice in terms of Notification No. 13/2020-Central Tax, dated 21st March, 2020, as amended, for all supplies of goods and services and thus, will not be required to issue e-invoice with respect to any supply made by it.

[Ganeshan Kalyani]

E-invoice is not applicable

AI Summary

E-invoice exemption applies to all supplies by exempted entities, so GTAs need not issue e-invoices. A Goods Transport Agency covered by the sectoral exemption is not required to generate e-invoices; the e-invoice exemption applies to the entity as a whole and therefore extends to all supplies made by that entity, irrespective of the nature of those supplies.