This discussion clarifies the applicability of e-invoicing for Goods Transport Agencies (GTA) in India. It confirms that GTAs, even with a turnover of Rs. 30 crore, are generally exempt from generating e-invoices. This exemption applies because GTAs transporting goods by road in a goods carriage are not required to charge GST on their sale invoices and do not claim input tax credits.
E-Invoice is applicable to GTA? We, GTA, are not claiming any inputs and also not charging gst in the sale invoices? We have the turnover of Rs.30 cr. plz reply thanks in adv