Clarification on E-Invoice Applicability for E-Commerce Supply, Goods and Services Tax - GST

[Preeti Gupta]

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 Year 2024-25, we are projected to exceed a turnover of ₹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.

Posts / Replies

[Sadanand Bulbule]

In terms of Rule 48[4] of the CGST Rules, currently 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.