E-Invoicing Applicability

This discussion clarifies the applicability of e-invoicing for businesses operating under a single PAN but with multiple GST numbers. It highlights that while aggregate turnover determines e-invoicing liability, specific supply types like petrol and diesel, which are outside GST, do not require e-invoicing. However, for other B2B taxable supplies, such as the bolt manufacturing business mentioned, e-invoicing will be mandatory if the turnover thresholds are met.