Note on E-invoice Declaration

This is with reference to amendment made in the GST Council Meeting regarding furnishing of declaration on the invoice where assessee is not required to prepare e-invoice in terms of Rule 48(4) of the CGST Rules, 2017.

The provision contained in the newly inserted clause (s) to Rule 46reads as follows:-
(s) a declaration as below, that invoice is not required to be issued in the manner specified under sub-rule (4) of rule 48, in all cases where an invoice is issued, other than in the manner so specified under the said sub-rule (4) of rule 48, by the taxpayer having aggregate turnover in any preceding financial year from 2017-18 onwards more than the aggregate turnover as notified under the said sub-rule (4) of rule 48-

"I/We hereby declare that though our aggregate turnover in any preceding financial year from 2017-18 onwards is more than the aggregate turnover notified under sub-rule (4) of rule 48, we are not required to prepare an invoice in terms of the provisions of the said sub-rule.”

The provision contained in the Rule 48(4) of the CGST Rules, 2017 reads as follows:-
Rule 48(4)
(4) The invoice shall be prepared by such class of registered persons as may be notified by the Government, on the recommendations of the Council, by including such particulars contained in FORM GST INV-01 after obtaining an Invoice Reference Number by uploading information contained therein on the Common Goods and Services Tax Electronic Portal in such manner and subject to such conditions and restrictions as may be specified in the notification.
Provided that the Commissioner may, on the recommendations of the Council, by notification, exempt a person or a class of registered persons from issuance of invoiceunder this sub-rule for a specified period, subject to such conditions and restrictions as may be specified in the said notification.

It is submitted that as per notification no. 13/2020-Central Tax dated 21.03.2020, the government on the recommendations of the GST Council has notified that the persons referred to in sub-rules (2), (3), (4), and (4A) of Rule 54 of the said Rules are not required to issue e-invoice.
The class of persons specified are listed below:-
·        Insurance, Banking or Financial Institution including NBFC [Rule 54(2)]
·        Goods Transport Agency transporting goods by road [Rule 54(3)]
·        Supplier of passenger transportation service [Rule 54(3)]
·        Person supplying services by of admission to exhibition of cinematographic film in multiplex screen [Rule 54 (4A)]
·        Furthermore, as per Notification No. 61/2020 Central Tax dt 30.07.2020, Special Economic Zone Unit has also been exempted from generating e-invoice.

Hence, all the above class of persons are required to mention the above stated declaration on the invoices issued by them.
But it is to be noted that e-invoices are also not being issued in case of

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Note on E-invoice Declaration

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