Declaration that e-invoicing is not applicable
Above Rs 5 crore of aggregate turnover an invoice that has not been registered on an Invoice Registration Portal is not an invoice at all, Rule 48(5), and the customer’s credit goes with it.
- 2 pages
- 19
- Word and PDF
- 13 September 2026
What it covers
- 1Declaration that e-invoicing is not applicableRule 48(4) · Notification 13/2020-CT, as amended
Read the opening
The first part of the format, as it downloads. Blanks are highlighted.
On the letterhead of the supplier — issue to a customer who has asked for an e-invoice, and keep a copy on the permanent file
To
[Name of the customer]
[Customer's address]
GSTIN: [Customer's GSTIN]
Sub: Declaration under Rule 48(4) of the CGST Rules 2017 — non-applicability of e-invoicing — GSTIN [Supplier's GSTIN] — financial year [2026-27]