Currently, e-Invoicing is not applicable to the following categories of registered businesses - 

  • An insurer or a banking company or a financial institution, including an NBFC

  • A Goods Transport Agency (GTA)

  • A registered person supplying passenger transportation services

  • A person supplying services by way of admission to the exhibition of cinematographic films in multiplex services 

  • An SEZ (Special Economic Zone) unit 

  • A government department and local authority.