TMI Blogqauery_ E InvoicingX X X X Extracts X X X X X X X X Extracts X X X X ..... Whether a registered person supplying nil rated goods raising bill of supply is required to raise e-invoice - Reply By Shilpi Jain - The Reply = e-invoicing not required for bill of supply. - Reply By ABHISHEK TRIPATHI - The Reply = Dear Umesh Ji, In addition: FAQ No. 11. Is e-invoicing applicable for NIL-rated or wholly-exempt supplies? No. In those cases, a bill of supply is issued and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not a tax invoice. - Reply By UMESH KUMAR - The Reply = I am of the same view and FAQ supports that, but is there any specific notification regarding nonapplicability of e invoicing when Bill of Supply is issued - Reply By ABHISHEK TRIPATHI - The Reply = Dear Umesh Ji, E-invoice is nothing but an invoice. For the purpose of e-invoice, changes are made in Rule 48 (Manner of issuing invoi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce). So, one may construe that e-invoice is just a manner of issuing an invoice, and the original concept of invoicing stand stiff. This means, if one needs to issue an invoice then follows the manner of issuing an e-invoice. In short, e-invoicing is only in the cases of invoicing [Refer Rule 46 . 47 and 48 ]. The legal concept is of invoice and the format/manner of issuing such invoice is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e-invoice'. That is why in bill of supply cases you cannot issue e-invoice'. It s like can one issue invoice in case of bill of supply, the answer is obviously no . - Reply By KASTURI SETHI - The Reply = Sh.Umesh Kumar Ji, Q. Is there any specific notification regarding non-applicability of e invoicing when Bill of Supply is issued ? Ans. No. In the absence of specific notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , FAQ would suffice. - Reply By NISHANT SHAH - The Reply = As per FAQ, e-invoicing apply to, 1)Supplies to registered persons (i.e., B2B supplies) 2)Supplies to SEZ with/without payment of tax 3)Exports with/without payment of tax 4)Deemed exports - Reply By ABHISHEK TRIPATHI - The Reply = We don;t need any notification for that. E-invoice means electronic invoice means it is still an i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvoice but electronic. Characteristic remains the same, only format changes. In future for bill of supply, it will be, 'e - bill of supply' - Reply By DR.MARIAPPAN GOVINDARAJAN - The Reply = I endorse the views of Shri Abishek. - qauery_ E Invoicing - Query Started By: - UMESH KUMAR Dated:- 20-7-2021 Goods and Services Tax - GST - Got 8 Replies - GST - Discussion Forum - Knowledge Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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