Declaration for non-applicability of e-invoicing from vendors

A declaration for non-applicability of e-invoicing from vendors
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Declaration for non-applicability of e-invoicing from vendors

E-invoicing/Electronic invoicing will be a system wherein the notified taxpayer will 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.


GST Council had approved the standard of e-invoice in the 37th GST Council Meeting held on 20th Sep 2019.

CBIC has issued the following notifications so far laying down the legal roadmap for E-Invoicing.

It is likely that e-invoicing will be made mandatory for registered taxpayers, other than a special economic zone unit & those referred to in sub-rules (2), (3), (4) & (4A) of rule 54, whose aggregate turnover in the financial year exceeds Rs. 500 Crores w.e.f. 1st October 2020.

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.

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 2019-20 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 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:



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