GSTN Advisory: E-Invoice Exemption Declaration Functionality Now Available

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.

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

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