The GSTN has introduced the e-Invoice exemption declaration functionality on the e-Invoice portal for taxpayers who are enabled for e-invoicing by default, but are exempted from implementing it under the CGST (Central Goods and Service Tax) rules.

Impact

This voluntary feature allows eligible taxpayers to report their exemption status without altering their e-Invoice enablement status.

It is important to note that the responsibility to determine exemption eligibility based on government notifications lies with the taxpayer, and the reporting functionality is meant to facilitate this.