e-Invoice System Enhanced with Exemption Declaration Functionality

Last updated: 25 July 2023

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Quick Summary

The Goods and Services Tax Network (GSTN) has launched a new e-Invoice Exemption Declaration functionality on its portal. This feature is for taxpayers who are automatically enabled for e-invoicing but are exempt from its use under the CGST Rules. While voluntary, making a declaration does not alter a taxpayer's e-invoicing enablement status. The GSTN clarifies that the decision to declare exemption rests with the taxpayer, based on government notifications, and the facility is for business facilitation.

Dear Taxpayers,

1. GSTN is pleased to inform you that the e-Invoice Exemption Declaration functionality is now live on the e-Invoice portal. This functionality is specifically designed for taxpayers who are by default enabled for e-invoicing but are exempted from implementing it under the CGST (Central Goods and Services Tax) Rules.

e-Invoice System Adds Exemption Declaration Feature

2. Salient features of this functionality are:

a. The e-Invoice Exemption Declaration functionality is voluntary and can be accessed at the e-Invoice portal ( www.einvoice.gst.gov.in ).

b. This functionality is applicable to taxpayers who are exempted from e-Invoicing as per the provisions of the CGST Rules.

c. It is important to note that any declaration made using this functionality will not change the e-Invoice enablement status of the taxpayer.

d. The responsibility to take decision vis-à-vis exemption with reference to various Notifications issued by the Government and report on the portal is of the person.

3. The facility to report exemption declaration is purely for business facilitation purposes.

Thanking You,
Team GSTN

FAQ :

It is a new feature on the e-Invoice portal that allows taxpayers, who are automatically enabled for e-invoicing but exempt from it under CGST Rules, to declare their exemption status.

This functionality is for taxpayers who are by default enabled for e-invoicing but are exempted from implementing it as per the CGST Rules.

No, the e-Invoice Exemption Declaration functionality is voluntary.

No, any declaration made using this functionality will not change your e-Invoice enablement status.

You can access the functionality on the e-Invoice portal at www.einvoice.gst.gov.in.

The facility is purely for business facilitation purposes, allowing taxpayers to report their exemption status.

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