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E invoicing in non gst item

Gaurav Kumar (Article) (33 Points)

03 April 2022

sir please help me in which section it is written that the e invoicing is not applicable in case of non gst b to b transaction

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8 Replies

prasad Nilugal ( GST Practitioner & Accounts ) (14801 Points)
Replied 04 April 2022

What type of Non-GST supply you make under B2B ?.

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prasad Nilugal ( GST Practitioner & Accounts ) (14801 Points)
Replied 04 April 2022

For only Non- GST Supply ( wholly exempt ) even registration is also not required , how can this be a B2B transaction ?.

Gaurav Kumar (Article) (33 Points)
Replied 04 April 2022

In case of petrol n dieael

prasad Nilugal ( GST Practitioner & Accounts ) (14801 Points)
Replied 04 April 2022

As per section 9(2) of the CGST act , petrol and diesel are at present out of GST , ( Non GST supply ) , They are not issuing TAX Invoice , issue only Bill of Supply , Just confirm.

Gaurav Kumar (Article) (33 Points)
Replied 04 April 2022

Sir but he sales lube also then for petrol it will issue bill or supply and for lube it will issue tax invoices

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prasad Nilugal ( GST Practitioner & Accounts ) (14801 Points)
Replied 04 April 2022

Please confirm with GST department (jurisdiction) near by you .

CA Altamush Zafar (GST Consultant) (15971 Points)
Replied 05 April 2022

E-Invoice is to be generated wherever tax invoice was required to be generated under GST. Since non GST supplies do not require tax invoice e-invoicing is also not required