E-INVOICE-NON-APPLICABILITY

E-Invoicing Non Applicability

We all know In India under the GST From 1st October 2020 E-INVOICE is going to be mandatory for the person who has the turnover Exceeding Rs. 500 Crores,but still few persons are exempt the requirement to generate the E-invoicing which are:-

A. E-Invoicing Exemption Entity Wise :-

1. Special Economic Zone Units (include Free trade and Warehousing Zones).

2. insurer or a banking company or a financial institution, including a non-banking financial company.

3. goods transport agency supplying services in relation to transportation of goods by road in a goods carriage.

4. Suppliers of passenger transportation service.

5. Suppliers of services by way of admission to exhibition of cinematography films in multiplex screens.

6. Input Service Distributor.

B. E-Invoicing Exemption Transaction Wise :-

1. E-invoicing is not applicable for import Bills of Entry.

2. Business to consumer Transactions.

3. Non-Gst Supplies (Alcoholic Liquor , Petrol and other).

C. Document Level

1. Delivery challan

2. Advance Receipt Voucher.

So These are Entity, Transaction and documents on which E-invoice Exemption will keep continue after 1st October 2020 As well, and these may be covered under the next phase of the E-invoicing Implementation.

However person who are exempt specifically does not need to submit any declaration mandatory but still they want can submit declaration as follows to their respective Jurisdiction:-

E-Invoicing Exemption Declarations Form

TO BE PRINTED ON THE LETTERHEAD

To whomsoever, it may concern.

We M/s. ………………………………………………… having PAN ……………………… and GSTIN Registration Number …………………………. hereby undertake that our Aggregate Turnover (as per Section 2(6) of Central Goods and Services Tax Act, 2017) for FY 2019-20 does not exceed the prescribed threshold (as on the date of this declaration) for generation a Unique Invoice Registration Number (IRN) and QR code as per the provisions of Central Goods and Services Tax Act, 2017 and rules thereunder (“GST Law”).

Further, we also undertake that if the aggregate turnover of M/s. ………………………………………. exceeds the current threshold or revised threshold notified by Government of India at any future date, then we shall issue invoice and credit note in compliance with the required provisions of GST Law.

In case of any queries from any State or Centre Goods and Services Tax Authorities, M/s. ……………………will be solely responsible.

Yours Truly,
For M/s…………………………………..

Authorized Signatory

Name:
Designation: