As per the GST Notification No. 13/2020- central tax dated 21st March 2020 , following person are not required to Generate E-invoicing:-
- An insurance company
- A banking company
- Financial Institution
- NBFCs
- GTA
- Supplier of passenger transportation services
- Supplier of services by means of admission into the exhibition of cinematograph films in multiplex screens
- Special Economic Zones (SEZs) Units (Under Notification No. 13/2020 and 61/2020- Central Tax)
- In accordance with the notifications, exclusion is done for SEZ Unit and not for SEZ Developers.
Disclaimer : The information contained in this article is intended solely for the dissemination of information and does not aim at solicitation of work. Though meticulous care has been taken but the author assumes no liability in respect of any loss/ damage incurred while acting on the information provided in this article. The author can be reached at sanjeev@semantictaxgen.in and can be called at +91-8126700005.
Post Views: 903