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

AI Summary

Entities like GTAs with turnover over 10 crores exempt from e-invoicing per Notification No. 13/2020-Central Tax. A GST registered entity engaged in multiple services, including transportation by road, rental of non-residential property, rental of residential property, and wind energy supply, inquired about the applicability of e-invoicing given their turnover exceeds 10 crores. Experts clarified that, per Notification No. 13/2020-Central Tax, entities like Goods Transport Agencies (GTAs) are exempt from mandatory e-invoicing requirements for all their supplies, not just specific ones. This exemption applies to the entire entity, irrespective of the nature of the supply, as illustrated by similar exemptions for banking companies.