E-invoice and e- way bill generation

[Allauddin Patel]

Dear sir / madam 

My question is .

Is e- invoice and e- way bill not applicable to below supply of goods and services ..

Nill rated supply 

Exempted supply 

Zero rated supply 

Non GST supply 

Kindly clarify me ...thanking you 

[Sadanand Bulbule]

E-invoice and E-way bill are not applicable to:  Nil-rated, Exempted, and Non-GST supplies — because no tax invoice is required under Section 31.

However, for Zero-rated supplies (exports or SEZ), both e-invoice and e-way bill are applicable, since they are taxable supplies at 0% and require a regular tax invoice.

[Allauddin Patel]

Yes ...thank you .....I got it now 

[Shilpi Jain]

Exempted goods other than de-oiled cake do not require e-way bill as per rule 138(14).

Though the said rule has to be updated with the latest exemption Notification 10/2025.

AI Summary

E-invoice and e-way bill rules: nil-rated and exempt supplies exclude requirement; zero-rated supplies and Notification 10/2025 specifics E-invoice and e-way bill are not required for nil-rated, exempted, and non-GST supplies because no tax invoice is mandated under GST law. Zero-rated supplies (exports and SEZ supplies taxed at 0%) are treated as taxable at nil rate and therefore require both e-invoice and e-way bill. Additionally, exempted goods generally do not require an e-way bill except for specified items (de-oiled cake excluded from that general exemption), and the applicable e-way bill rule has been updated by notification 10/2025.