Badrinath Patel
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Is e-invoicing mandatory for export?

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Is e-invoicing mandatory for export?
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1 Answer

  1. E-invoicing is applicable to the export transactions to automate the refund mechanism to exporters under the following cases:

    Refund of the unutilised input tax credit on the exports made without payment of tax.
    Refund on the exports services provided with payment of tax.
    Refund of unutilised ITC with regards to sales made to SEZ Unit/SEZ Developer without the payment of tax
    Refund of tax payment on supplies made to the SEZ Unit/SEZ Developer.
    Refund to the supplier/recipient of taxes paid on the account of deemed export supplies. Some of the examples of deemed exports are supplies made to the export-oriented units, United Nations, mega power projects/nuclear projects through competitive bidding.

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