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
- 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.
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