In its 37th meeting held on 20th September 2019, the GST Council approved the introduction of an electronic invoice (‘e-invoice’) in GST in a phased manner. Accordingly, steps have been initiated to introduce ‘e-invoicing’ for reporting Business to Business (B2B) and export invoices.

In its 39th meeting, GST Council held on 14th March 2020 further recommended certain classes of registered persons be exempt from issuing e-invoices.

Following classes of registered persons have been exempted from issuing e -invoices:

1. Special Economic Zone Units
2. insurer or a banking company or a financial institution, including a non-banking
   financial company
3. goods transport agency supplying services in relation to transportation of goods
   by road in a goods carriage
4. Suppliers of passenger transportation service
   e.
5. Suppliers of services by way of admission to exhibition of cinematograph films
   in multiplex screens