GSTN Issued An Important Advisory On The e-Invoice Exemption Declaration Functionality Now Available

The Goods and Services Tax Network (GSTN) issued an Important Advisory on July 24, 2023, regarding the availability of the e-Invoice exemption declaration functionality.

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

Key Points About This Functionality:

  1. The e-Invoice Exemption Declaration functionality is voluntary and can be accessed on the e-Invoice portal (www.einvoice.gst.gov.in).
  2. It applies to taxpayers who are exempted from e-Invoicing according to the provisions of the CGST Rules.
  3. It is important to emphasize that any declaration made using this functionality will not alter the taxpayer's e-Invoice enablement status.
  4. The responsibility to make decisions regarding exemption based on various Notifications issued by the Government and reporting on the portal lies with the taxpayer.

The facility to report exemption declarations is solely for business facilitation purposes.

Click Here to Access the official Advisory

 

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