E-Invoicing applicability

This query is : Resolved

Pragati Sharma (Querist)
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10 April 2021 A GST registered Taxpayer is having multiple GSTIN in different states.

Aggregate Turnover PAN basis:
FY 2017-18 - 60 Cr
FY 2018-19 - 62 Cr
FY 2019-20 - 72 Cr

One of the GSTIN whose turnover is Rs. 50 crore in each FY is a GTA. The GTA is providing both road and rail transport.

Query:
1. Whether e-invoicing will be applicable?
2. Whether we will look into average turnover from FY 2017-18 to 19-20 or if turnover over exceeds Rs. 50 crore in any of the FY from 17-18 to 19-20 will also make e-invoicing applicable?
3. Whether the turnover of GTA will be inlcluded while checking the applicability for all the GSTIN?

CMA Poornima Madhava

CMA Poornima Madhava (Expert)
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10 April 2021 1) Yes, applicable.
2) e-invoicing provisions are applicable if the aggregate turnover in any of the FY starting from FY17-18, exceed ₹50 lacs.
3) No. Aggregate turnover shall not include inward supplies subject to RCM.

Provisions of e-invoicing are not applicable to GTAs.

Pragati Sharma

Pragati Sharma (Querist)
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12 April 2021 One of the GSTIN under the PAN is a GTA service Provider.

For calculating aggregate turnover we have to include the turnover of GTA also for checking the e invoice applicability?

CMA Poornima Madhava

CMA Poornima Madhava (Expert)
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12 April 2021 Is the GTA service provider to you or are you the GTA providing service to others?

Pragati Sharma

Pragati Sharma (Querist)
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15 April 2021 GTA providing services to others

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