Who are the persons not covered in e-invoicing?

Below categories are Exempt to make E-invoice

Special Economic Zone Units
Insurers
Banking companies or financial institutions, including a non-banking financial company (NBFC)
Goods Transport Agency (GTA) supplying services in relation to the transportation of goods by road in a goods carriage
Suppliers of passenger transportation service
Suppliers of services by way of admission to the exhibition of cinematograph films on multiplex screens
Persons registered in terms of Rule 14 of CGST Rules (OIDAR)
Business-to-Consumer (B2C) transactions: E-invoicing is generally not applicable for transactions made with end consumers or unregistered persons.
Non-resident taxable persons: Non-resident taxable persons were not required to issue e-invoices.

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