Advisory: e-Invoice Exemption Declaration Functionality Now Available
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Dear Taxpayers,
24/07/2023
GSTN is pleased to inform you that the e-Invoice Exemption Declaration functionality is now live on the e-Invoice portal. This functionality is specifically designed for taxpayers who are by default enabled for e-invoicing but are exempted from implementing it under the CGST (Central Goods and Services Tax) Rules.
Salient features of this functionality are:
The e-Invoice Exemption Declaration functionality is voluntary and can be accessed at the e-Invoice portal (www.einvoice.gst.gov.in).
This functionality is applicable to taxpayers who are exempted from e-Invoicing as per the provisions of the CGST Rules.
It is important to note that any declaration made using this functionality will.......