TMI BlogApplicability of e-invoicing of GTA who is engaged in other supplies alsoX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Experts, Good Morning! Happy New Year 2023!! We are GST registered person and provide the following services the registered persons... SAC # 996511 / 996601 Transportation by Road (GTA with 12%/18%FCM ) SAC # 997212 Rent of non residential property 1(18% FCM) SAC # 997211 Rent of residential property (exempted) HSN # 261600 Supply of Wind energy (exempted) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... And our turnover is exceeding 10 Crores in earlier and exiting financial year. Kindly guide us whether e-invoicing is applicable to all the above four supplies? Thanks Regards: G VENUGOPAL - Reply By Shilpi Jain - The Reply = A recent circular will answer your query. Circular 186/2022 para 3. So if you are a GTA then no requirement to generate e-invoice. Whether the exempt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion from mandatory generation of e-invoices in terms of Notification No. 13/2020- Central Tax, dated 21st March, 2020 , as amended, is available for the entity as whole, or whether the same is available only in respect of certain supplies made by the said entity? In terms of Notification No. 13/2020-Central Tax dated 21st March, 2020 , as amended, certain entities/sectors have been exempted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from mandatory generation of e-invoices as per subrule (4) of rule 48 of Central Goods and Services Tax Rules, 2017 . It is hereby clarified that the said exemption from generation of e-invoices is for the entity as a whole and is not restricted by the nature of supply being made by the said entity. Illustration: A Banking Company providing banking services, may also be involved in making supp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly of some goods, including bullion. The said banking company is exempted from mandatory issuance of e-invoice in terms of Notification No. 13/2020-Central Tax, dated 21st March, 2020 , as amended, for all supplies of goods and services and thus, will not be required to issue e-invoice with respect to any supply made by it. - Reply By Ganeshan Kalyani - The Reply = E-invoice is not applicable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Applicability of e-invoicing of GTA who is engaged in other supplies also - Query Started By: - gvenugopal g Dated:- 2-1-2023 Goods and Services Tax - GST - Got 2 Replies - GST - Discussion Forum - Knowledge Sharing, 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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