E-invoicing applicability for Input Service Distributor (ISD) Invoices

[Rekha Arya]

Hi,

Is E-invoicing is applicable to ISD invoices also?

AI Summary

E-Invoicing Exemption for ISD Invoices Confirmed: Rule 48 and Section 20(1) Clarify Exclusion from Requirements E-invoicing is not applicable to Input Service Distributor (ISD) invoices. The first response refers to a FAQ on E-Invoice dated November 11, 2020, indicating that ISD invoices are excluded. The second response explains that Rule 48, which outlines the manner of issuing invoices, distinguishes between tax invoices under Section 31 and documents related to input tax credit distribution under Section 20(1). Thus, ISD invoices do not fall under the e-invoicing requirements as per the current regulations. These are personal views and not professional advice.