TaxTMI 
TaxTMI 
Clarification on E-Invoice Applicability for E-Commerce Supply
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....larification on E-Invoice Applicability for E-Commerce Supply<br> Query (Issue) Started By: - Preeti Gupta Dated:- 13-3-2025 Last Reply Date:- 13-1-2026 Goods and Services Tax - GST<br>Got 3 Replies<br>GST<br>A Private Limited Company running a restaurant and providing services primarily to B2C customers, including through e-commerce platforms such as Swiggy and Zomato. In the current Financial Ye....
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....ar 2024-25, we are projected to exceed a turnover of Rs.5 crore. With this turnover crossing the threshold, we would like to confirm if e-invoicing will be applicable to our business operations, specifically with regard to e-commerce supplies via platforms like Swiggy and Zomato, in FY 2025-26. Reply By Sadanand Bulbule: The Reply: In terms of Rule 48[4] of the CGST Rules, curre....
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....ntly there is no requirement of E-tax invoice in respect of B2C transactions [B2C customers].This applies to e-commerce operators as well, irrespective of the turnover threshold. Effectively it applies to B2B transactions when turnover exceeds Rs. 5 Crores PA. Reply By Shilpi Jain: The Reply: No e invoice requirement for B2C transactions. Reply By Charles Nicholas: The Reply: Based on the det....
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....ails shared, your company is expected to cross an aggregate turnover of ?5 crore in FY 2024-25, which is the notified threshold for e-invoice applicability under GST. Accordingly, e-invoicing provisions will become applicable from FY 2025-26. However, the applicability must be examined transaction-wise, especially for restaurant services and e-commerce supplies.<br> Discussion Forum - Knowledge S....
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