Last updated on April 9th, 2021 at 07:59 pm
Declaration for non-applicability of e-invoicing from vendors
E-invoicing/Electronic invoicing is a system wherein the notified taxpayer have to upload invoice details and register the supply transaction on the Government Invoice Registration Portal (IRP) and get the Invoice Reference Number (IRN) with QR Code generated by the IRP system and such invoices won’t be stored on IRP portal for more than 24 hours.
The following is the illustrative list of documents that will be required to be reported to the e-invoice system.
- Regular Invoice by Supplier
- Export Invoice by the Supplier
- RCM invoice by the Supplier
- Credit Note by Supplier
- Debit Note by Supplier
- Any other documents that may be specified.
Note: E-invoice does not mean that the taxpayer has to generate the invoice on the Government’s portal.
As e-invoicing will be implemented in a phased manner, it is recommended that one obtains a declaration from vendors that e-invoicing is not applicable to them as per the provisions of GST. Note: It is not mandatory to obtain such declarations for the non-applicability of e-invoicing from vendors.
Read more about >> Legal roadmap for E-Invoicing GST
Specimen for declarations for non-applicability of e-invoicing
TO BE PRINTED ON THE LETTERHEAD
To whomsoever, it may concern.
We M/s. ………………………………………………… having PAN ……………………… and GSTIN Registration Number …………………………. hereby undertake that our Aggregate Turnover (as per Section 2(6) of Central Goods and Services Tax Act, 2017) for FY ………. does not exceed the prescribed threshold (as on the date of this declaration) for generation a Unique Invoice Registration Number (IRN) and QR code as per the provisions of Central Goods and Services Tax Act, 2017 and rules thereunder (“GST Law”).
Further, we also undertake that if the aggregate turnover of M/s. ………………………………………. exceeds the current threshold or revised threshold notified by the Government of India at any future date, then we shall issue invoice and credit note in compliance with the required provisions of GST Law.
In case of any queries from any State or Centre Goods and Services Tax Authorities, M/s. ……………………will be solely responsible.
Yours Truly,
For M/s…………………………………..
Authorized Signatory
Name:
Designation:
He can be contacted on nitin.bhuta@gmail.com
- PAN-Aadhaar linking confirmation specimen - 31/03/2022
- QRMP Returns Update – Quarter ending 31 March 2021 - 07/04/2021
- Declaration for non-applicability of e-invoicing from vendors - 13/08/2020
Disclaimer: The above content is for general info purpose only and does not constitute professional advice. The author/ website will not be liable for any inaccurate / incomplete information and any reliance you place on the content is strictly at your risk.
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IN WHICH WEBSITE THIS DECLARATION OF NON APPLICABILITY OF E-INVOICING HAS TO BE UPLOADED
It is not to be uploaded anywhere. It is just for the sake of documentation.
GTA service hai einvoice non applicability submit karana padega.
NO. If you are a GTA you don’t have to generate an e-invoice. You need to add a declaration in the invoice as prescribed in Rule 46(s).
Rule 46(s) for your reference – https://financepost.in/rule-46s-declaration-in-tax-invoice-under-gst/