GST WEEKLY UPDATE : 08/2025-26 (26.05.2025)
1. New FAQs on e-invoicing
- Whether e-Invoice is required for Export of Services?
Yes, if you are eligible for e-Invoicing, all the invoices of B2B and Exports need to be registered.
- Is there any time limit for delivery of goods or generation of e-waybill in e-Invoice?
No, there is no time limit for delivery of goods or generation of e-waybill for the e-Invoice.
- Do you need to upload RCM Invoices also?
Yes, if you are eligible for e-Invoicing, all the invoices including RCM invoices issued by the Supplier need to be registered.
- When billing address is in one state and shipping address is in another state, which GST will apply – IGST or CGST/SGST?
Type of GST (whether IGST or CGSTS/SGST) is determined by POS (Place of Supply). If the Supplier state is same as POS, then it is CGSTS/SGST else IGST for B2B transactions.
- How to generate E-invoice for Services?
The e-Invoice for services may be generated like any other invoice, by mentioning related SAC code and the total price in unit rate and the quantity may be mentioned as one.
Read Also: GST Revamp on the Horizon: What Businesses and Consumers Should Know
- In how many days can we generate e-Invoice after preparing manual invoice and e-Waybill?
Ideally, the e-invoice must be generated after preparing the manual invoice and before issuing it to the customer. The system presently allows to register invoices for the previous periods also.
- How to include freight charges in E invoice?
Freight charges may be entered as line items in case there is a GST component or else they may be entered under ‘Other charges’.
- Whether E-Waybill is mandatory for service invoices?
No, it is not required. e-Waybill is required only if at least one of the items in the invoice has Goods and the value of invoice exceeds Rs 50 thousand.
- Whether Shipping bill number and date can be entered in e-Invoice?
Yes, they can be entered. Please refer the schema of the invoice at https://einv-apisandbox.nic.in/version1.03/generate-irn.html#JSONSchema for more details.
- Is there any time limit to prepare a credit note against E-invoice?
No, there is no time limit to prepare the credit notes or debit notes against the e-Invoice.
- Whether shipping bill number is mandatory while preparing E- Invoice?
No, shipping bill number or date is not mandatory for preparing e-invoice.
Read Also: GSTN Postpones Non-Editable Table 3.2 in GSTR-3B After Taxpayers’ Grievances
- I have crossed the notified Turnover in the current year, do I need to upload my invoices?
No, e-Invoice is applicable only if the notified turnover is crossed in the previous years.
- Can the regular invoice be maintained along with portal generated invoice? Instead of sending the portal generated invoice can we send the regular format to customer.
Invoice sent to the customer must contain the IRN number and the QR Code. Along with this you may send the regular invoice also.
- How do I upload invoices, in case I do not have ERP system?
The e-invoice portal https://gepp.einvoice1.gst.gov.in helps the suppliers in registering the invoices without the necessity for ERP system. This is a browser based and user friendly portal by which the e-invoices can be generated. The application may also be downloaded on to the mobile.
- Is e-Invoicing applicable if my customers are of SEZ type?
Yes, its applicable. If the customer is of type SEZ, then e-Invoice may be generated using transaction type as SEZWP / SEZWOP by the Supplier.
- In how many days can we generate e-Invoice after making the invoice and e-waybill?
Ideally, e-invoice must be generated after making the manual invoice and before issuing the invoice to the customer. Presently, system allows for the invoices to be registered for previous period also.
- If we miss to upload the invoices, then what is the solution?
Presently, system allows for the invoices to be registered for previous period. So, if you have missed uploading, then you may still generate e-Invoice for the previous period invoices.
Read Also: GSTAT: Centre Notifies New Rules For GST Appellate Tribunal
- Do we need to upload the Digital signature on E- Invoice portal?
No, supplier cannot upload the digitally signed invoice to the portal. The e-invoice system will digitally sign the e-invoice details uploaded to the portal and return the signed invoice and QR code to the Supplier.
- Where can I find tutorial videos on E-Invoice System?
You may visit https://einvoice1.gst.gov.in/Others/CBT and https://gepp. einvoice1.gst.gov.in /downloads/Welcometogepp.mp4 to understand the e-Invoice system and GePP-On system.
- Where do I print the QR Code, IRN and Acknowledgement number on the e-Invoice?
There is no specific place for printing the QR Code, IRN and Acknowledgement number on the invoice. However, they should be visible and in case of QR code, it should be possible to scan it.
- How should I generate e-Waybill for carrying goods through train?
e-waybills may be generated for all the modes of travel such as Road, Train, Air and Ship. In case of train, you may enter the railway receipt number and date instead of vehicle number.
- I’m unable to enter slash ‘/’ in the document number, what should I do?
Document number in e-Invoice should not be starting with 0, / and -. You should pass the document number without such characters.
- Whether manual invoice with USD/EURO Currency and E-Invoice with INR be used? (Or) Can we upload export invoice details with foreign currency?
All invoices to be registered on the portal should contain the values in INR, however there are some optional fields in the schema in which the foreign currency may be included. Please refer the schema at “https://einv- apisandbox.nic. in/version1.03/generate-irn.html#JSONSchema
- I’m unable to enter slash ‘/’ in the document number, what should I do?
Document number in e-Invoice should not be starting with 0, / and -. You should pass the document number without such characters.
Read Also: GST Council meet likely delayed until late May or June
2. Important AAR & Judgements:
(i) Supreme Court Judgement Regarding Safari Judgement Review Petition Filed By GST Dept. Dismissed: (Applicant – Safari Retreat
The Supreme Court has dismissed the review petition filed by the Goods and Service Tax (GST) department in the case of Safari Retreat.
The bench of Justice Abhay S. Oka and Justice Sanjay Karo has stated, “We have gone through the review petition and perused the Judgment and Order dated 03 October 2024 which has been sought to be reviewed. There is no error apparent on the record.”
The court dismissed the petition.The GST department has filed the review petition on the Safari Retreats Ruling after deciding to amend the provisions and correct the ‘plant and machinery’ in the 55th GST Council meeting. It may be a strategy to substantiate the retrospective amendment proposed by the GST council as constitutional.
(ii) AAR On the classification and applicable GST rate for their product, “sada tambaku pre-mixed with lime.:
(Applicant – Zen Tobacco Private Limited)
The company is in the tobacco business, specifically manufacturing and supplying unbranded unmanufactured tobacco. Key Points:
– The applicant’s product consists of unmanufactured tobacco mixed with lime and will not bear a trademark. The product packaging will comply with statutory requirements as per the COTPA (Cigarettes and Other Tobacco Products Act) and will include necessary labeling.
– The applicant believes their product should be classified as “unmanufactured tobacco” under HSN 2401, which attracts a GST rate of 28% with no compensation cess due to the absence of a brand name.
Revenue’s View: The Deputy Commissioner of CGST argued that the applicant’s process amounts to “manufacture” as the raw tobacco is processed into a product fit for consumption. This product, classified under HSN 24039910 (Chewing tobacco without a lime tube), is subject to GST at 28% and compensation cess.
Read Also: New GST Mandates from April 2025: MFA, E-Invoicing & More
Ruling Discussion:
– The hearing considered both the applicant’s and revenue’s arguments, examining whether mixing tobacco with lime amounts to manufacture.
– The ruling concluded that the process creates a new product fitting the definition of chewing tobacco, thereby justifying classification under HSN 24039910.
– The ruling confirmed the applicability of the GST rate and compensation cess despite the product lacking a brand name.
Final Ruling:
- The goods “sada tambaku pre-mixed with lime” are classified under HSN 24039910.
- They are subject to a GST rate of 28% and compensation cess based on the declared retail sale price or at 160% for products not covered under specific provisions.
(iii) Supreme Court Rejects Dept. SLP Case Title Pre-deposit payment via Electronic Credit Ledger is a “Valid” and “Sufficient Compliance”
(UNION OF INDIA & ANR. Versus M/S YASHO INDUSTRIES LIMITED)
The supreme court bench has rejected the Special Leave Petition filed by the Goods and Service (GST) department and upheld the Gujarat High Court ruling by which it was held that the amount paid by the petitioner as pre- deposit in compliance of section 107(6)(b) of the CGST Act utilizing the amount of Electronic Credit Ledger is required to be considered valid and letter issued by the respondent/department directing the petitioner to pay pre-deposit amount through Electronic Cash Ledger is therefore, hereby quashed and set aside.
Read also: GST Invoice Furnishing Facility (IFF): Features, Updates & Filing Guide
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