sir please help me in which section it is written that the e invoicing is not applicable in case of non gst b to b transaction
Replies (8)
Quick Summary
This discussion explores the applicability of e-invoicing for non-GST B2B transactions, specifically addressing items like petrol and diesel which are currently outside the GST net. It clarifies that e-invoicing is only required where a GST tax invoice would normally be issued. For non-GST supplies, a Bill of Supply is issued instead, meaning e-invoicing is not mandated.
As per section 9(2) of the CGST act , petrol and diesel are at present out of GST , ( Non GST supply ) , They are not issuing TAX Invoice , issue only Bill of Supply , Just confirm.
E-Invoice is to be generated wherever tax invoice was required to be generated under GST. Since non GST supplies do not require tax invoice e-invoicing is also not required