The Goods and Services Tax Network (GSTN) on July 24, 2023, issued a notification regarding the e-Invoice Exemption Declaration Functionality now being Available.
The following has been stated namely: -
• The e-Invoice Exemption Declaration functionality is live on the e-Invoice portal.
• This is for the taxpayers who are by default enabled for e-invoicing but are exempted from implementing it
• Salient features of this functionality are:
1. The e-Invoice Exemption Declaration functionality is voluntary and can be accessed at the e-Invoice portal.
2. Any declaration made using this functionality will not change the e-Invoice enablement status of the taxpayer.
3. 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 declarations is purely for business facilitation purposes.
