22 April 2023
My turnover for last financial year is 10.5 crore which includes mostly petrol and diesel and monthly land rent of around 7500 we generate a manual gst invoice for above rent, e invoice enablement status is showing as not enabled for e-invoicing with reason tax payer type is not allowed, please let us know from this April 2023 do we need to issue e-invoice for land rent of 7500 everymonth or manual invoice is OK as per below. 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.
22 April 2023
As per GST provisions, if aggregate turnover of any previous year starting from 2017-18 is more than 10 cr., then e-invoice is mandatory.
The term aggregate turnover is defined under section 2 of CGST Act, 2017.
Supply of petrol and diesel is not subject to GST as per section 9(2). Therefore, turnover of the same should not be counted for computation of aggregate turnover of 10 cr.
conclusions, you are not liable for generation of e-invoice because your aggregate turnover is less than 10cr in previous fy.
Regards
30 April 2023
Hi Sandesh, Thanks for the response Have seen an update below on http://www.expertspanel.in/index.php?qa=62419&qa_1=e-invoice-applicability
e- Invoicing should be applicable as Non-GST supply is also a part of Aggregate turnover (read definition of Aggregate turnover, exempt supply and non-taxable supplies under section 2).
CAclubindia
