GSTN Advisory update: E-invoice Exemption Declaration Functionality is Live

Goods and Services Tax Network (GSTN) informed that the Exemption Declaration functionality is now live and the e- Invoice portal on 24th July 2023.

This functionality is specifically designed for taxpayers who ate by default enabled for e-invoicing but are exempted from implementing it under the CGST (Central Goods and Services Tax) Rules.

Features of this functionality are:

1.  The e-invoice Exemption Declaration functionality is voluntary and can be accessed at the eInvoice portal (www.einvoice.gst.gov.in ).
2. This functionality is applicable to taxpayers who are exempted from e-invoicing as per the provisions of the CGST Rules.
3. lt is important to note that any declaration made using this functionality will not change the e-invoice enablement status of the taxpayer
4. 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.
5. The facility to report exemption declaration is purely for business facilitation purposes.

The GSTN advisory also stated that the facility to report exemption declaration is purely for business facilitation purposes. Recently, the GTN also issued an Advisory dated June 29, 2023, on online compliance pertaining to liability/difference appearing in GSTR1 – R3B (DRC-01B).

Read More: GSTN Issues Advisory on Online Compliance on Liability /Difference Appearing in GSTR1 – R3B(DRC-01B)

Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates