E-Invoicing applicability
This query is : Resolved
Quick Summary
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?
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?
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.
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.
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?
For calculating aggregate turnover we have to include the turnover of GTA also for checking the e invoice applicability?
12 April 2021
Is the GTA service provider to you or are you the GTA providing service to others?
15 April 2021
GTA providing services to others
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