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TMI Blogqauery_ E InvoicingX X X X Extracts X X X X X X X X Extracts X X X X ..... qauery_ E Invoicing X X X X Extracts X X X X X X X X Extracts X X X X ..... Umesh Ji, In addition: FAQ No. 11. Is e-invoicing applicable for NIL-rated or wholly-exempt supplies? No. In those cases, a bill of supply is issued and not a tax invoice. Reply By UMESH KUMAR: The Reply: I am of the same view and FAQ supports that, but is there any specific notification regarding nonapplicability of e invoicing when Bill of Supply is issued Reply By ABHISHEK TRIPATHI: Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Reply: Dear Umesh Ji, E-invoice is nothing but an invoice. For the purpose of e-invoice, changes are made in Rule 48 (Manner of issuing invoice). So, one may construe that e-invoice is just a manner of issuing an invoice, and the original concept of invoicing stand stiff. This means, if one needs to issue an invoice then follows the manner of issuing an e-invoice. In short, e-invoicing is onl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y in the cases of invoicing [Refer Rule 46. 47 and 48]. The legal concept is of invoice and the format/manner of issuing such invoice is 'e-invoice'. That is why in bill of supply cases you cannot issue 'e-invoice'. It's like can one issue invoice in case of bill of supply, the answer is obviously 'no'. Reply By KASTURI SETHI: The Reply: Sh.Umesh Kumar Ji, Q. Is there any specific notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication regarding non-applicability of e invoicing when Bill of Supply is issued ? Ans. No. In the absence of specific notification, FAQ would suffice. Reply By NISHANT SHAH: The Reply: As per FAQ, e-invoicing apply to, 1)Supplies to registered persons (i.e., B2B supplies) 2)Supplies to SEZ with/without payment of tax 3)Exports with/without payment of tax & 4)Deemed exports Reply By ABHISH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EK TRIPATHI:
The Reply:
We don;t need any notification for that.
E-invoice means electronic invoice means it is still an invoice but electronic. Characteristic remains the same, only format changes.
In future for bill of supply, it will be, 'e - bill of supply'
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Reply:
I endorse the views of Shri Abishek. X X X X Extracts X X X X X X X X Extracts X X X X
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