The Government has provided exemption to certain classes of persons from implementation of eInvoicing through Notification No.13/2020-Central Tax dated 21st March, 2020. As per the notification, the following entities are exempted from the above implementation timeline:

  • An Insurer, Banking Company or Financial Institution including NBFC
  • Goods Transport Agency
  • Passenger Transport Service
  • Admission to exhibition of Cinematograph Films in Multiplex Screens