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.
E-invoicing Not Required for B2C Transactions via E-commerce, Only Mandatory for B2B Over 5 Crore Turnover Under Rule 48[4] A Private Limited Company operating a restaurant primarily serving B2C customers, including through e-commerce platforms like Swiggy and Zomato, anticipates exceeding a turnover of 5 crore in the financial year 2024-25. The company seeks clarification on the applicability of e-invoicing for its e-commerce supplies in FY 2025-26. Responses indicate that under Rule 48[4] of the CGST Rules, e-invoicing is not required for B2C transactions, including those via e-commerce platforms, regardless of turnover. E-invoicing is mandatory only for B2B transactions when the turnover exceeds 5 crore annually. (AI Summary)
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