TMI BlogE-INVOICINGX X X X Extracts X X X X X X X X Extracts X X X X ..... E-INVOICING X X X X Extracts X X X X X X X X Extracts X X X X ..... oicing is meant for Taxable goods and services or also including exempt supply of goods and services. REGARDS, WADHWA Reply By Rajagopalan Ranganathan: The Reply: Sir, A registered person, other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... than an SEZ unit*, Insurance Company, banking company, financial institution including non-banking financial institution, GTA, supplier of passenger transportation service, supplier of services by way ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of admission to exhibition of cinematograph films in multiplex screens, whose aggregate turnover in any preceding financial year from 2017-18 onwards exceeds INR 500 crores [100 crores w.e.f. 01.01.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 021] would be required to prepare invoice and other documents prescribed under sub-rule (4) of rule 48 in respect of the supply of goods or services or both to a registered person or for Exports. If ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a person is registered under CGST Act, 2017 he is a taxable person. Supplier of unconditionally exempted goods/services need not get himself registered under GST Act. Hence a supplier of unconditional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly exempted goods/services is not required to follow the procedure of preparing e-invoice. Reply By Ganeshan Kalyani: The Reply: E-Invoice is applicable on taxable goods and services only. It is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... required for Bill of Supply i.e. for exempted supply. X X X X Extracts X X X X X X X X Extracts X X X X
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