Who are the persons not covered in e-invoicing?

Below categories are Exempt to make E-invoice

  • Special Economic Zone Units
  •  Insurers
  •  Banking companies or financial institutions, including a non-banking financial company (NBFC)
  • Goods Transport Agency (GTA) supplying services in relation to the transportation of goods by road in a goods carriage
  • Suppliers of passenger transportation service
  • ¬†Suppliers of services by way of admission to the exhibition of cinematograph films on multiplex screens
  • ¬†Persons registered in terms of Rule 14 of CGST Rules (OIDAR)
  • Business-to-Consumer (B2C) transactions: E-invoicing is generally not applicable for transactions made with end consumers or unregistered persons.
  • Non-resident taxable persons: Non-resident taxable persons were not required to issue e-invoices.