e-Invoice Exemption Declaration for Taxpayers exempt to make e invoice

5/5 - (1 vote)

GSTN is pleased to inform you that the e-Invoice Exemption Declaration functionality is now live on the e-Invoice portal. This functionality is specifically designed for taxpayers who are by default enabled for e-invoicing but are exempted from implementing it under the CGST (Central Goods and Services Tax) Rules.

Click to Know Each and everything about E-invoice: https://taxupdates.cagurujiclasses.com/e-invoice-under-gst-new-turnover-limit-from-1st-august-2023/

a. The e-Invoice Exemption Declaration functionality is voluntary and can be accessed at the e-Invoice portal ( www.einvoice.gst.gov.in ).

b.This functionality is applicable to taxpayers who are exempted from e-Invoicing as per the provisions of the CGST Rules.

Below categories are Exempt to make E invoice

Special Economic Zone Units
Insurers
Banking companies or financial institutions, including a non-banking financial company (NBFC)
Goods Transport Agency (GTA) supplying services in relation to transportation of goods by road in a goods carriage
Suppliers of passenger transportation service
Suppliers of services by way of admission to exhibition of cinematograph films in multiplex screens
Persons registered in terms of Rule 14 of CGST Rules (OIDAR)

c.It is important to note that any declaration made using this functionality will not change the e-Invoice enablement status of the taxpayer.

d.The responsibility to take decision vis-à-vis exemption with reference to various Notifications issued by the Government and report on the portal is of the person.

3.The facility to report exemption declaration is purely for business facilitation purposes.

1. Below are the steps to see GST Enablement Status:

2. Status of e-Invoice Enablement of Taxpayer page will be displayed. Enter GSTIN of the taxpayer and click on the Search button to check the enablement status of the taxpayer.