Applicability of E-invoicing

This discussion clarifies the applicability of e-invoicing for freight service providers with a turnover exceeding 20 crores from April 1st, 2022. E-invoicing is generally applicable if GST is paid under forward charge by the supplier. However, Goods Transport Agencies (GTAs) are explicitly exempted from these e-invoicing provisions, regardless of the transaction type or GST payment method.