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GST Review August-2023

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.......