(b) (i) List out category of persons who are exempted from the E-invoicing provisions. (ii) No act or proceedings of the Goods and Services Tax…

(a) (i) Following entities are exempt from the mandatory requirement of e-invoicing even if their turnover exceeds 5crore in any preceding financial year from 2017-18 onwards: Special Economic Zone unitsInsurerBanking company or financial institution including NBFCGTA supplying services in relation to transportation of goods by road in a goods carriageSupplier of passenger transportation servicePerson supplying services by way of admission to exhibition of cinematograph films in multiplex screensA Government DepartmentA local authority Note: Any two points may be mentioned. (ii) No act or proceedings of the Goods and Services Tax Council shall be invalid merely by reason of— (a) any vacancy in, or any defect in, the constitution of the Council; or (b) any defect in the appointment of a person as a Member of the Council; or (c) any procedural irregularity of the Council not affecting the merits of the case. (b) Alternative Additional accounts/documents to be kept by agent are as follows: (a) particulars of authorisation received by him from each principal to receive/supply goods/services on behalf of such principal separately; (b) particulars including description, value and quantity (wherever applicable) of goods/services received on behalf of every principal; (c) particulars including description, value and quantity (wherever applicable) of goods/services supplied on behalf of every principal; (d) details of accounts furnished to every principal; and (e) tax paid on receipts/ supply of goods/services effected on behalf of every principal.