E INVOICE APPLICABILITY FOR TRANSPORTER
This query is : Resolved
10 June 2025
We are Transporter charging GST on forward charge basis to our customers, whether E invoicing is applicable to us ??
Ram Avtar Singh
(Expert)
10 June 2025
E-Invoicing Applicability for Transporters (Forward Charge Basis)
1. Charging GST on Forward Charge Basis
Since you are charging GST (forward charge) to your customers, you are not exempt from e-invoicing just because you are a transporter. You will be treated like any other service provider.
E-invoicing Applicability Criteria (As of FY 2025-26)
E-invoicing is mandatory for businesses whose aggregate turnover in any financial year from 2017-18 onwards exceeds the threshold notified by the CBIC:
Threshold Turnover (INR) E-invoicing Applicability From
₹500 Cr 1st Oct 2020
₹100 Cr 1st Jan 2021
₹50 Cr 1st April 2021
₹20 Cr 1st April 2022
₹10 Cr 1st Oct 2022
₹5 Cr 1st Aug 2023
So, if your aggregate turnover exceeded ₹5 Cr in any of the financial years from 2017-18 onwards, and you're supplying taxable services under forward charge, e-invoicing is mandatory.
1. Charging GST on Forward Charge Basis
Since you are charging GST (forward charge) to your customers, you are not exempt from e-invoicing just because you are a transporter. You will be treated like any other service provider.
E-invoicing Applicability Criteria (As of FY 2025-26)
E-invoicing is mandatory for businesses whose aggregate turnover in any financial year from 2017-18 onwards exceeds the threshold notified by the CBIC:
Threshold Turnover (INR) E-invoicing Applicability From
₹500 Cr 1st Oct 2020
₹100 Cr 1st Jan 2021
₹50 Cr 1st April 2021
₹20 Cr 1st April 2022
₹10 Cr 1st Oct 2022
₹5 Cr 1st Aug 2023
So, if your aggregate turnover exceeded ₹5 Cr in any of the financial years from 2017-18 onwards, and you're supplying taxable services under forward charge, e-invoicing is mandatory.
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