E - Invoicing under GST

Kaustubh Ram Karandikar (Corporate Consultant- Central Excise & Service Tax)   (519 Points)

12 November 2020  

XYZ (Proprietory Concern) owning sweet shops and having more than Rs.100 Crore turnover in a financial year. Most of their supplies are to B To C and very few i.e. 5 to 10 transactions in a month are to B To B. Are they required to start e – invoicing from 01.01.2021 for B To B supplies only or for all the transactions i.e. B To C as well as B to B or since B To B is very negligible, they need not follow e – invoicing system?