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The e-invoice Exemption Declaration feature is now available on the e-Invoice portal. This feature is specifically for taxpayers who have to use e-invoicing but are exempted from doing so under the CGST (Central Goods and Services Tax) Rules.
Here are the main points about this feature:
- The E-invoice Exemption Declaration is optional and can be accessed on the e-invoice portal.
- This feature is for taxpayers who are exempt from e-invoicing as per the CGST Rules.
- It’s important to know that making a declaration using this feature will not change the taxpayer’s e-Invoice status.
- The responsibility to decide on exemptions based on Government Notifications and report it on the portal lies with the taxpayer.
- The facility to report exemption declaration is there to make business processes easier.