Hemchand Kohli (Accountant) (889 Points)
18 April 20221. A contractor raised bills t the Government department for supplying Goods & Services. Is E-invoice applicable in this case.
2. in case of B2C there is mandatory for Digital QR code for payment on suppler bills, is it also applicable in case of Goverment department
please reply
CA Puja Sharma
(Chartered Accountant)
(5010 Points)
Replied 18 April 2022
1. Yes, E-invoice is applicable. Further, e-invoicing does not apply to nil-rated or wholly-exempt supplies as in these cases, only a bill of supply is issued and not a tax invoice
2. B2C QR code is only applicable for GSTIN with a turnover of more than Rs. 500 Crore.
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