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E-invoice applicability on re-imbursment income?

03 April 2021

Reimbursement of income is included in turnover in GST act or if it's than e-invoice is applied for reimbursement invoice also?

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3 Replies

Rajkumar Patel (602 Points)
Replied 03 April 2021

Can explain more with example?

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Mukesh Parmar (29 Points)
Replied 03 April 2021

XYZ shipping company having taxable turnover Rs. 45 lakhs and reimbursement income of Rs. 25 lakhs Which they recover from there importers then in that case e-invoice is applied to XYZ shipping company?

reimbursement income e.g. customduty, stamp duty, PPQ charges etc.

firstly XYZ shipping company paid this charges and then recovered this from there importers there is no profit to XYZ Shipping company.

1) know is it included under turnover?
2) e-invoice is applied to the company?

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 04 April 2021

No..... not required to generate E-invoice on Exempted Income.

In term Rule 33 of CGST Act if it is reimburse in capacity of Pure Agent then it is not be included in aggregate turnover & Not required to generate E-invoice for the same.

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