Clarification on E-Invoice Applicability for E-Commerce Supply

[Preeti Gupta]

A Private Limited Company running a restaurant and providing services primarily to B2C customers, including through e-commerce platforms such as Swiggy and Zomato. In the current Financial Year 2024-25, we are projected to exceed a turnover of ₹5 crore.

With this turnover crossing the threshold, we would like to confirm if e-invoicing will be applicable to our business operations, specifically with regard to e-commerce supplies via platforms like Swiggy and Zomato, in FY 2025-26.

 

 

[Sadanand Bulbule]

In terms of Rule 48[4] of the CGST Rules, currently there is no requirement of E-tax invoice in respect of B2C transactions [B2C customers].This applies to e-commerce operators as well, irrespective of the turnover threshold.

Effectively it applies to B2B transactions when turnover exceeds Rs. 5 Crores PA.

[Shilpi Jain]

No e invoice requirement for B2C transactions.

[Charles Nicholas]

Based on the details shared, your company is expected to cross an aggregate turnover of ?5 crore in FY 2024-25, which is the notified threshold for e-invoice applicability under GST. Accordingly, e-invoicing provisions will become applicable from FY 2025-26.

However, the applicability must be examined transaction-wise, especially for restaurant services and e-commerce supplies.

AI Summary

E-invoice applicability for outward taxable supplies when aggregate turnover exceeds Rs.5 crore; includes e-commerce and restaurant supplies, transaction-wise from FY2025-26 Where a taxpayer's aggregate turnover in a financial year exceeds the notified threshold of Rs.5 crore, the e-invoice requirement under GST becomes applicable to outward taxable supplies; this includes supplies effected through electronic commerce operators and supplies of restaurant services, but applicability must be determined transaction-wise (i.e., assess each supply type for inclusion within e-invoice scope) and will take effect from FY 2025-26.