TaxTMI 
TaxTMI 
Applicability of e-invoicing of GTA who is engaged in other supplies also
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....pplicability of e-invoicing of GTA who is engaged in other supplies also<br> Query (Issue) Started By: - gvenugopal g Dated:- 2-1-2023 Last Reply Date:- 9-1-2023 Goods and Services Tax - GST<br>Got 2 Replies<br>GST<br>Dear Experts, Good Morning! & Happy New Year 2023!! We are GST registered person and provide the following services the registered persons... SAC # 996511/996601 Transportation by....
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.... Road (GTA with 12%/18%FCM ) SAC # 997212 Rent of non residential property 1(18% FCM) SAC # 997211 Rent of residential property (exempted) HSN # 261600 Supply of Wind energy (exempted) And our turnover is exceeding 10 Crores in earlier and exiting financial year. Kindly guide us whether e-invoicing is applicable to all the above four supplies? Thanks & Regards: G VENUGOPAL Reply By Shilpi J....
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....ain: The Reply: A recent circular will answer your query. Circular 186/2022 para 3. So if you are a GTA then no requirement to generate e-invoice. Whether the exemption from mandatory generation of e-invoices in terms of Notification No. 13/2020- Central Tax, dated 21st March, 2020, as amended, is available for the entity as whole, or whether the same is available only in respect of certain sup....
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....plies made by the said entity? In terms of Notification No. 13/2020-Central Tax dated 21st March, 2020, as amended, certain entities/sectors have been exempted from mandatory generation of e-invoices as per subrule (4) of rule 48 of Central Goods and Services Tax Rules, 2017. It is hereby clarified that the said exemption from generation of e-invoices is for the entity as a whole and is not restr....
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....icted by the nature of supply being made by the said entity. Illustration: A Banking Company providing banking services, may also be involved in making supply of some goods, including bullion. The said banking company is exempted from mandatory issuance of e-invoice in terms of Notification No. 13/2020-Central Tax, dated 21st March, 2020, as amended, for all supplies of goods and services and thus....
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...., will not be required to issue e-invoice with respect to any supply made by it. Reply By Ganeshan Kalyani: The Reply: E-invoice is not applicable<br> Discussion Forum - Knowledge Sharing ....