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 applicability: zero-rated supplies require e-invoice and e-way bill, nil-rated and exempt supplies do not. E-invoice and e-way bill are not required for nil-rated, exempted, and non-GST supplies because no tax invoice is mandated under Section 31; however, zero-rated supplies are subject to both e-invoice and e-way bill as taxable supplies at zero rate. Exempted goods generally do not require e-way bills, though specific exempted items may be treated differently and relevant exemption notifications must be consulted.