(i) Fashion Queen Ltd., registered under GST and dealing in baby products has an aggregate turnover of ₹ 9 crore in the preceding financial year.…

(i) E-invoicing is mandatory for all registered businesses (except specified class of persons) with an aggregate turnover in any preceding financial year from 2017-18 onwards greater than ₹ 5 crore, in respect of B2B supplies (supply of goods or services or both to a registered person) or for exports. Thus, the advice given by tax consultant of Fashion Queen Ltd. for issuance of e-invoices mandatorily in the current financial year is valid in law as the aggregate turnover of Fashion Queen Ltd. has exceeded the threshold limit i.e. ₹ 5 crore in the preceding financial year. (ii) Following entities are exempt from the mandatory requirement of e-invoicing: Special Economic Zone units Insurer or banking company or financial institution including NBFC GTA supplying services in relation to transportation of goods by road in a goods carriage Supplier of passenger transportation service Person supplying services by way of admission to exhibition of cinematograph films in multiplex screens Government Department and a local authority Thus, above mentioned entities are not required to issue e-invoices even if their turnover exceeds ₹ 5 crore in the preceding financial year from 2017-18 onwards. Thus, Public Works Department (PWD), Government of Uttar Pradesh, being a Government Department is not required to issue e-invoices in the current financial year even if it's aggregate turnover has exceeded ₹ 5 crore.