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 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.