GST UPDATE

???? CA. Praveen Sharma Ki Desk Se ?????

Draft  Reply Response to Notice for Penalty under Section 122 for Non-Issuance of E-Invoice

?We acknowledge receipt of your notice [notice number] dated [date], regarding the imposition of a penalty under Section 122 of the CGST Act for non-issuance of e-invoices. We would like to submit the following in our defense:

?Exempt Supplies : We supply exempted goods/services, for which a bill of supply is issued instead of a tax invoice. As per CBIC Instruction No. 20006/15/2023-GST dated 18th October 2023, the e-invoicing provisions are not applicable to exempt supplies, and we have submitted the relevant declaration (Annexure A).

?B2C Transactions :As per Notification No. 13/2020-CT dated 31st March 2020, e-invoicing is not applicable to B2C transactions. All our supplies during the concerned period were either exempt or B2C.

?Retroactive Compliance : Though there was an initial lapse, we have since rectified this by issuing all required e-invoices, including retroactive ones. There has been no revenue loss, and the National Informatics Centre allows the generation of previous invoices.

?Turnover Compliance : Our turnover is below ?100 crores, and as per the GST advisory dated 11th September 2023, there is no time limit for reporting invoices in our case.

?Given the above, we request you to kindly quash the notice and drop the proposed penalty, as we are now fully compliant with the e-invoicing provisions.

CA. Sharma Praveen

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