https://www.taxtmi.com/forum/issue?id=117124 Notification No.13/2020 exempts registered persons who are goods transport agencies supplying transportation of goods by road from issuing e invoices. The core dispute is whether that exemption applies when the same registration also covers other taxable services. FAQs treat the exemption as entity based, but strict rule construction suggests the benefit attaches only to a registered person exclusively providing GTA road services. Where a supplier provides both GTA and other services, aggregate turnover of all supplies may trigger the e invoicing requirement for the non exempt supplies; authoritative clarification or advance ruling is advisable. en-us Sat, 27 Mar 2021 15:48:22 +0530 Thu, 23 Jan 2025 15:54:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117124 Notification No.13/2020 exempts registered persons who are goods transport agencies supplying transportation of goods by road from issuing e invoices. The core dispute is whether that exemption applies when the same registration also covers other taxable services. FAQs treat the exemption as entity based, but strict rule construction suggests the benefit attaches only to a registered person exclusively providing GTA road services. Where a supplier provides both GTA and other services, aggregate turnover of all supplies may trigger the e invoicing requirement for the non exempt supplies; authoritative clarification or advance ruling is advisable. Discussion-Forum GST Sat, 27 Mar 2021 15:48:22 +0530 https://www.taxtmi.com/forum/issue?id=117124