E-invoice applicability in case of exempt supply

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Suresh S. Tejwani

Suresh S. Tejwani (Querist)
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19 March 2026 whether e-invoice mandatory in case both party are reg under gst and supply is exempt supply

Aashok Kumar Sharma online

Aashok Kumar Sharma

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19 March 2026 No, e-invoicing is not mandatory for exempt supplies, even when both the supplier and the buyer are registered under GST (a B2B transaction). E-invoicing is not required for exempt B2B supplies. The e-invoicing system only applies to Tax Invoices, whereas exempt supplies legally require a Bill of Supply. If you are making an exempt B2B supply, simply issue a standard Bill of Supply without an IRN.

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