Applicability of E-invoicing

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A person who is running Freight services and the turnover is more than 20 crores , Should he fall under E-invoicing with effect from 1-04-2022? He is engaged by his supplier

Replies (5)
If GST paid under forward charge..Than it is applicable..other wise no.
Goods Transport Agencies are exempted from E-Invoice.

GTAs are exempted from e-invoicing provisions. 

Goods transport agencies are exempted.
In which section or rules , it is written that the non gst item does not require e invoicing in case of b to b transaction

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