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

[Rekha Arya]

Hi,

Is E-invoicing is applicable to ISD invoices also?

[Ashika Agarwal]

No. You can refer FAQ on E-Invoice dated 11.11.2020.

[Amit Agrawal]

Rule 48 deals with 'Manner of issuing invoice' wherein sub-rule (1) & (2) talks about supply of goods & services respectively and sub-rule (4) talks about E-invoicing. As per Section 2 (66), “invoice” or “tax invoice” means the tax invoice referred to in section 31.

'a document containing the amount of input tax credit being distributed' as referred in Section 20 (1), is different from invoice / tax invoice referred in Section 31.

Hence, E-invoicing is not applicable to ISD invoices.

These are ex facie views of mine and the same should not be construed as professional advice / suggestion.

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.