E-Invoice Applicable for EOU Unit

E-Invoice is exempted for SEZ units only.  There is no exemption for EOUs.  How ever if your turnover exceeds Rs.20.00 Crores in any last financial years from 2017-18 you have to generate, else not required.

Dear Sir, thanks a lot for your kind assistance. I would like to know that consideration of Aggregate Aggregate Turnover for FY 20-21.
Sales Of Goods 12 Crores, Raised Debit Note against reimbursement 8 Crores, so total revenue is 20 crores.
So, as per GST Act, we are applicable for e-invoice? or we need to consider sales of goods only for consideration of Turnover?

Dear Mohanraj

As per Notification no. 61/2020-Central Tax dated 30th July 2020, the special economic zone unit (SEZ) is exempted from e-invoice.

But as you are EOU  unit not Sez Unit , the E-invoice is applicable , if the aggregate turnover exceeds 20 crore . Reimbursement of expenses in GST attracts GST in term of Section 15 of CGST Act . So it's depends the debit raised for 8 CR is reported by you in GSTR 1 or you have reduced your ITC . 

If it is reported by you in GSTR 1 , then will include in your Aggregate Turnover & you will be liable to do E-invoice . Whereas if the ITC being reduced (Reduced the purchase/expenses) then it won't be included in Aggregate Turnover & your threshold limit 20 crore to not exceed, this not liable to RCM

Sorry last line kindly read  " this not liable to RCM" as " then E-invoice does not applicable on you"

Thank u so much Pankaj Ji