The Goods and Service Tax Network (GSTN) has introduced the new functionality of e-invoice exemption declaration for business facilitation.

The functionality is specifically designed for taxpayers who are by default enabled for e-invoicing but are exempt from implementing it under the CGST (Central Goods and Services Tax) Rules.

The e-Invoice Exemption Declaration functionality is voluntary and can be accessed at the e-Invoice portal.

The functionality is applicable to taxpayers who are exempt from e-Invoicing as per the provisions of the CGST Rules.

Any declaration made using this functionality will not change the e-Invoice enablement status of the taxpayer.

The person has the responsibility to take a decision vis-à-vis exemption with reference to various Notifications issued by the Government and report on the portal.

The facility to report exemption declarations is purely for business facilitation purposes.

Advisory Dated: 24/07/2023

Click Here To Read The Advisory