Answer the following questions: (i) 'Rapidfix', an Electronic Commerce Operator (ECO), provides various services to its customers. Mr. Subramaniam…

16. (i) Rule 46 prescribes the particulars that a tax invoice, issued by a registered person to an unregistered person, should contain. It, inter alia , provides that invoice should contain name and address of the recipient and the address of delivery, along with the name of the State and its code, provided the value of taxable supply is ₹ 50,000 or more. In case where the value of taxable supply is less than ₹ 50,000, invoice shall contain such details only when the unregistered recipient requests that such details be recorded in the tax invoice. However, in cases where any taxable service is supplied through an ECO to an unregistered recipient, irrespective of the value of such supply, a tax invoice issued by the registered person shall contain the name of the State of the recipient and the same shall be deemed to be the address on record of the recipient. Hence, invoice issued by 'Rapidfix' is not valid. It should have the name of the State of Mr. Subramaniam also. (ii) Insurers are exempted from generation of e-invoices even though their aggregate turnover in the preceding year exceeds the threshold limit of ₹ 5 crore. Further, it has been clarified that the said exemption from generation of e-invoices is for the entity as a whole and is not restricted by the nature of supply being made by the said entity. Thus, since Secure Insurance Company Limited, being an insurance company, is exempted from generation of e-invoices, it is not required to issue e-invoices on the supply of old used vehicles as scrap. Hence, view of the consultant is not correct.