Who is eligible for e-invoice in GST
You have to follow the process of e-Invoicing process under the following conditions:
- If you have a turnover of INR 100 crores or more (as per the latest update of 1st January 2021) in the previous financial year
- If you issue B2B invoices
- If you supply goods or services to a registered person
- The following types of citizens are eligible for e-invoices:
- Taxpayers involved under Exports and Deemed Exports
- Suppliers to SEZs
- SEZ Developers who have the defined turnover
- DTA units if they meet all the guidelines.
Who Gets Exemptions From E-invoicing?
The following categories of taxpayers get exemptions from the process of e-invoicing:
- Insurance Companies
- Banking Companies, including financial institutions, including non-banking financial companies (NBFC)
- Goods Transport Agency (GTA) transports goods by road in a goods carriage service.
- Transport service provider agents providing passenger transportation service
- A registered person is providing services of – admission to an exhibition of cinematograph films on multiplex screens.
- SEZ(Special Economic Zone) units
- Free trade and warehousing zones (FTWZ)
- Currently, the B2C invoices issued by notified persons are outside the provision of e-Invoicing.
- The entry of import bills does not need e-invoicing.
- When notified persons receive supplies:
- From an unregistered person under GST (attracting reverse charge) or through import services, e-invoicing is not applicable.
How to Check E-invoicing Eligibility on IRP?
Taxpayers can view the eligibility for a GSTIN on the e-invoice portal with the given steps:
- Firstly, go to https://einvoice1.gst.gov.in/.
- Then, under the ‘Search’ tab, select ‘e-Invoice Status of Taxpayer’.
- Next, enter your ‘GSTIN’ and ‘Captcha’ code, then click on ‘Go’.
- View the submitted details on the IRP.
Note: In case of person needs to register with the e-invoice portal, they first need to register themselves on the portal.