03 February 2026
Suppose a client’s aggregate GST turnover for FY 2018–19 was ₹20.63 crore. Subsequently, the business was discontinued and the GST registration was cancelled in FY 2021–22 due to no business activity.
In FY 2024–25, the same HUF obtained a new GST registration (different GSTIN). The turnover under the new GSTIN is less than ₹3 crore.
However, the e-invoice portal shows the e-invoicing status as “Enabled” for the new GSTIN.
In this scenario, is the client legally required to generate e-invoices, even though the current turnover is below the prescribed threshold and the GSTIN is different, but the PAN (HUF) is the same?
CAclubindia
