Whether in case of purchase related debit note E-Invoicing is applicable or not, Kindly provide relevant provisions regarding the same.

Reply—On applicability of e-invoice, faqs available on e-invoice portal is as follows —

Question— What documents are presently covered under e -invoicing?

Answer—

• Invoices
• Credit Notes
• Debit Notes,

when issued by notified class of taxpayers (to registered persons (B2B) or for the purpose of Exports) are currently covered under e-invoice.Though different documents are covered, for ease of reference and understanding, the system is referred as ‘e-invoicing’.

Debit note issued by supplier is covered under above provision, hence debit note issued by purchaser is not covered under e-invoicing.