TaxTMI 
TaxTMI 
E-INVOICING
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....-INVOICING<br> Query (Issue) Started By: - S.C. WADHWA Dated:- 2-1-2021 Last Reply Date:- 10-1-2021 Goods and Services Tax - GST<br>Got 2 Replies<br>GST<br>Dear Experts, Please confirm whether E-invo....
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....icing is meant for Taxable goods and services or also including exempt supply of goods and services. REGARDS, WADHWA Reply By Rajagopalan Ranganathan: The Reply: Sir, A registered person, other t....
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....han an SEZ unit*, Insurance Company, banking company, financial institution including non-banking financial institution, GTA, supplier of passenger transportation service, supplier of services by way ....
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....of admission to exhibition of cinematograph films in multiplex screens, whose aggregate turnover in any preceding financial year from 2017-18 onwards exceeds INR 500 crores [100 crores w.e.f. 01.01.20....
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....21] would be required to prepare invoice and other documents prescribed under sub-rule (4) of rule 48 in respect of the supply of goods or services or both to a registered person or for Exports. If a....
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.... person is registered under CGST Act, 2017 he is a taxable person. Supplier of unconditionally exempted goods/services need not get himself registered under GST Act. Hence a supplier of unconditionall....
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....y exempted goods/services is not required to follow the procedure of preparing e-invoice. Reply By Ganeshan Kalyani: The Reply: E-Invoice is applicable on taxable goods and services only. It is not ....
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....required for Bill of Supply i.e. for exempted supply.<br> Discussion Forum - Knowledge Sharing ....