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 

AI Summary

E-invoice and e-way bill apply to zero-rated supplies (taxable at 0%) but not to nil-rated, exempt, or non-GST supplies E-invoice and e-way bill are not required for nil-rated, exempted, and non-GST supplies because no tax invoice is issued for those supplies. Zero-rated supplies (such as exports and supplies to SEZs) are treated as taxable at 0% and require a regular tax invoice; accordingly, both e-invoice and e-way bill are applicable for zero-rated supplies. This distinction explains why e-invoice/e-way bill obligations attach to zero-rated transactions but not to purely exempt, nil-rated, or non-GST supplies.