Documents for which E-invoicing is compulsory

Every business entity is required to issue various documents for transacting purchase and sale transactions. But e-invoicing is not compulsory for each and every document. Only the following documents are covered under e-invoicing mandates:

• Tax Invoice
• Credit Notes
• Debit Notes

Issued by notified classes of taxpayers for B2B taxable supplies, B2G supplies, supplies to SEZ (with or without payment of tax), exports (with or without payment of tax) and deemed exports. In case of B2C supplies, e-invoicing is not required.

Authors' Note

• In case of Bills of Supply issued for exempted supplies, e-invoicing is not mandated.
• SEZ units (not SEZ developers) are exempt from issuing e-invoices in respect of the above-mentioned documents.
• In case of Invoice cum Bill of Supply for supply of taxable as well as exempted goods or services to unregistered persons, e-invoicing is not required as "Invoice cum Bill of Supply" can be issued only in case of B2C supplies.
• For debit notes or credit notes issued change in the taxable value of supplies or tax amount or goods return, e-invoicing is compulsory.

Documents for which e-invoicing is not required

Following are the documents in respect of which e-invoicing is not required:

• Delivery Challan (in cases other than supply)
• Receipt voucher (for receipt of advances in respect of supply)
• Refund Voucher (for refund of advance money)
• Self-invoicing in respect of supplies attracting reverse charge from unregistered suppliers
• Payment voucher for payment of supplies under reverse charge
• Invoices issued by Input Service Distributor/ Debit or credit note for transferring ISD credit
• Tax invoice issued by an insurer or banking company or a financial institution, including a Non-Banking Finance Company (NBFC)
• Tax invoice by a registered person supplying passenger transportation services
• Consignment notes issued by a Goods Transport Agency (GTA) supplying services in relation to transportation of goods by road in a goods carriage
• Tax invoice in the form of electronic ticket issued by supplier of services by way of admission to exhibition of cinematograph films in multiplex screens.

The author is practising in the field of direct and indirect taxation for last 16 years. He has a keen interest in writing on various topics relating to taxation laws.