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

Business must comply with mandatory e-invoicing for B2B supplies despite minimal B2B transactions when exceeding turnover threshold A business exceeded the e-invoicing threshold limit two years ago but has minimal B2B transactions (less than 4% of total turnover over five years). The accounting team lacks e-invoicing training due to low B2B volume. Forum responses clarify that e-invoicing remains mandatory for B2B supplies when turnover exceeds the threshold (currently 5 crores), regardless of B2B transaction percentage. One respondent notes businesses with annual aggregate turnover below 10 crores can generate e-invoices, while those above face a 30-day deadline. Non-compliance with e-invoicing provisions renders invoices invalid under GST law.