How to File an e-Invoice Exemption Declaration on the e-Invoice Portal?

What is an e-Invoice Exemption Declaration?

e-Invoice is currently applicable to taxpayers when their aggregate turnover exceeds Rs. 5 Cr, but GST Rules exempt specific categories of taxpayers from e-invoice compliance, even though their turnover exceeds the prescribed limit. This article explores to whom the e-invoice exemption is applicable and how to file an exemption declaration.

e-Invoice Exemption Declaration Functionality

This functionality has been made available on the e-Invoice portal for taxpayers helping them declare their exemption status with respect to e-invoice applicability. Rule 48(4) of CGST Rules, 2017 exempts the following list of taxpayers from e-invoice applicability:

1. Banks, Insurance Companies, and Financial Institutions including but not limited to NBFCs.
2. Goods Transport Agency and Passenger Transport Services
3. Supplier of Services by way of admission to the exhibition of films
4. Units under Special Economic Zones 

How to File an e-Invoice Exemption Declaration?

1. Visit the GST portal at gst.gov.in and then click on the e-Invoice available on the dashboard.
2. Click on login and fill in the GST login credentials.
3. After login, select 'Dashboard' under ‘Quick Actions.’
4. After which, e-Invoice Enablement Status will be shown as either "Enabled" or "Not enabled".
5. Click on e-Invoice Exemption Declaration. 
6. Then click 'proceed' on the warning message, which states the exemption declaration form will not impact e-Invoice Enablement Status.
7. The E-Invoice Exemption Declaration page will be shown, where you select the category under which such exemption is filed.
8. Tick the declaration, and after selecting the authorised signatory, click on "Submit"
9. Then submit this exemption application with DSC or EVC, and the portal will generate an acknowledgement number confirming the successful filing of the above declaration.