About E-Invoice Applicability

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The discussion clarifies that e-invoice applicability is determined on a PAN basis, not per GSTN. If multiple GSTNs are registered under a single PAN, their turnovers must be aggregated to assess eligibility for e-invoicing. This ensures a comprehensive view of the business's overall turnover.

Praveet

Praveet (Querist)
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10 June 2024 E-Invoice applicability PAN basis turnover or GSTN basis turnover ?

CA Puja Sharma

CA Puja Sharma (Expert)
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10 June 2024 The applicability will depend on PAN basis.
If the there are five GSTN under a PAN then, the turnover of all the 5 GSTNs have to be aggregated to check the eligibility criteria.