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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

Note:

  • 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)

Note:

  • 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:

  1. Firstly, go to https://einvoice1.gst.gov.in/.
  2. Then, under the ‘Search’ tab, select ‘e-Invoice Status of Taxpayer’.
    e-invoice status of taxpayer
  3. Next, enter your ‘GSTIN’ and ‘Captcha’ code, then click on ‘Go’.
    Check E-invoicing Eligibility on IRP
  4. View the submitted details on the IRP.
    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.

Read more about GST e-Invoicing