Goods and Services Tax Network (GSTN) has unveiled the e-Invoice Exemption Declaration functionality. This new feature is available on the e-Invoice portal and caters to taxpayers who, despite being automatically enabled for e-invoicing, are exempted under the Central Goods and Services Tax (CGST) Rules.
The primary features of this functionality are its voluntary nature and its applicability to those taxpayers who are exempted from e-Invoicing according to CGST Rules. Accessible via the e-Invoice portal, it is important to underscore that utilizing this feature will not alter the e-Invoice enablement status of the taxpayer. However, it is the individual’s responsibility to discern their exemption status based on various Government notifications and to report it on the portal accordingly.
GSTN
Advisory: e-Invoice Exemption Declaration Functionality Now Available | 24/07/2023
Dear Taxpayers,
1. 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.
2. Salient features of this functionality are:
a. The e-Invoice Exemption Declaration functionality is voluntary and can be accessed at the e-Invoice portal (www.einvoice.gst.gov.in ).
b. This functionality is applicable to taxpayers who are exempted from e-Invoicing as per the provisions of the CGST Rules.
c. It is important to note that any declaration made using this functionality will not change the e-Invoice enablement status of the taxpayer.
d.The responsibility to take decision vis-à-vis exemption with reference to various Notifications issued by the Government and report on the portal is of the person.
3. The facility to report exemption declaration is purely for business facilitation purposes.
