Case Laws on E-Invoicing under GST Law

[Mayank Sharma]

In my case the turnover had crossed the e-invoicing threshold limit 2 years ago. The total volume of B2B transactions in last 5 years are less than 4% of the total turnover. Due to such a small volume in B2B transactions my accounting team was neither trained nor familiar with the e-invoicing requirements.

[Sadanand Bulbule]

Refer CBIC Circular No.198/10/2023 dated 17/07/2023. What is the query?

[Vijay kumar]

As per the following nofn issued u/r 48(4) of the CGST Rules 2017 where the turnover exceeded the threshold limit, which is 5 cr now, e-invoice is mandatory in respect of B2B supplies. Even though your supplies of B2B are less than 4% of the total turnover, you will be required to issue e-invoice

NOTIFICATION No. 13/2020–Central Tax New Delhi, the 21st March, 2020

[Raam Srinivasan Swaminathan Kalpathi]

As your AATO is below Rs.10 crores you can NOW generate the e-invoice.  There is a 30 day deadline for generating e-invoice for RTPs with AATO above Rs.10 crores.  

[Shilpi Jain]

Invoice not issued as per provisions of e-invoice will not be considered as a valid invoice.

AI Summary

E-invoicing mandatory for B2B supplies when turnover exceeds threshold; noncompliant invoices are not valid. E-invoicing is mandatory for taxable persons whose aggregate turnover has exceeded the statutory threshold and applies to B2B supplies irrespective of their share in total turnover. Taxpayers above the higher turnover bracket must begin e-invoicing within a short prescribed window, while those below may commence without that expedited deadline. Invoices not issued as per e-invoicing provisions will not be treated as valid invoices.