e-Invoicing currently applies to-
- Supplies to registered persons (i.e., B2B supplies),
- Supplies to SEZs developers (with/without payment of tax),
- Exports (with/without payment of tax), and
- Deemed exports,
that are made by the notified class of taxpayers. It does not cover Free Trade & Warehousing Zones (FTWZ), import transactions, input service distributors, high sea sales and bonded warehouse sales. The exemption is with respect to entity and not transaction