E Invoicing - Educational Insitute (Exempt under GST)


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Quick Summary
An educational institute, exempt under GST for its main UGC courses, is seeking clarification on e-invoicing requirements for taxable short-term programs. E-invoicing becomes mandatory if the institute's aggregate turnover, including exempted supplies, exceeds ₹500 crores. Further advice can be sought if needed.

05 August 2020 Hi..

We are an educational institute exempt u/s 10(23C) and wholly exempt under GST but GST is applicable on certain short term programs (which are not UGC syllabi programs).

Would it be mandatory for us to implement E Invoicing for the taxable short term programs, even though we are exempt under GST for UGC courses

Request a kind advice

Thanks in Advance

Satyen Sharma

05 August 2020 E-invoicing will be applicable for turnover more than Rs 500 crores

06 August 2020 If your aggregate turnover is above Rs. 500 crores then E-invoicing will be mandatory.Please note that the exempted turnover will also be included in the Aggregate Turnover.
If any further questions please feel free to ask.


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