Does now Jewellers also have to make E-Invoice for B2B as they were previously exempted as per serial no 4/5 to the Annexure to rule 138(14) of CGST RULES (2017) ?
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Quick Summary
This discussion clarifies the e-invoicing requirements for jewellers in India. While previously exempted from e-way bills under CGST Rules, jewellers are now generally required to generate e-invoices for Business-to-Business (B2B) supplies. The exemption specifically applied to e-way bills, not e-invoices themselves.