GSTN Advisory: E-Invoice Exemption Declaration Functionality now available on Portal

The Goods and Services Tax Network(GSTN) has issued advisory regarding E-Invoice Exemption Declaration Functionality.

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.

Salient features of this functionality are:

• The e-Invoice Exemption Declaration feature is optional and may be accessible through the e-Invoice portal.
• This feature is available to taxpayers who are excluded from e-Invoicing under the CGST Rules.
• It is crucial to remember that any statement made utilising this capability will not affect the taxpayer’s e-Invoice enabling status.
• 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.

The facility to report exemption declaration is purely for business facilitation purposes.