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

Restaurant e-commerce supplies: e invoicing applies when turnover threshold is crossed, but B2C supplies remain exempt.
E invoicing applicability is triggered by crossing the aggregate turnover threshold and applies prospectively; B2C transactions are excluded from the e invoicing obligation. For mixed suppliers, applicability must be assessed transaction wise: B2B supplies made after the threshold is met require e invoicing, while B2C supplies remain exempt.