A DEALER IS RUNNING THE BUSINES OF RICE AND RICE NAKKU , AND TURNOVER IS ABOVE 50 CROER. RICE AND RICE NAKKU IS TAX FREE GOODS UNDER THE GST ACT WHAT E- INVOICING IS APPLICABLE ON THIS DEALER

Reply—Supplies to registered persons (B2B), Supplies to SEZs (with/without payment), Exports (with/without payment), Deemed Exports, by notified class of taxpayers are currently covered under e-invoice.

However in case of nil rate or wholly exempt supply, a bill of supply is issued and not a tax invoice. Therefore e-invoice provision is not applicable on supply of Exempted or tax free goods. If the above state taxpayer deals only in fully exempted goods, provision of e-invoicing will not applicable.