E-Invoicing applicability for entities having exempted supply with taxable supply

This query is : Resolved

SATHISHKUMAR (Querist)
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26 March 2022 From 1.04.2022, e-invoicing is mandatory for entities whose turnover is greater than 20 crores in any preceding F.Ys from 2017-18.
In a case where, turnover crossed 20 crores but out of which taxable supply is less than 1 crore and remaining are exempted turnover. E-invoicing is mandatory in this scenario?

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)
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26 March 2022 Yes it will be as the aggregate turnover for threshold limit of Rs 20 crore includes exempted as well but you need to generate e invoices only in respect of B2B taxable supplies.