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Einvoice mandatory

KRISHAN SHEOKAND (Tax Assistant ) (50 Points)

28 January 2024

A person involved in suppling construction work to government department. His turnover is more than 5 crs. Is it mandatory for the contractor to generate e- invoice for his supply.
Government department deducting TDS

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17 Replies

CA Rashmi Gandhi (Chartered Accountant) (86275 Points)
Replied 28 January 2024

Yes it is compulsory from 01 August 2023 for taxable B2B supplies.

1 Like

KRISHAN SHEOKAND (Tax Assistant ) (50 Points)
Replied 28 January 2024

But suppy to Govt deptt is not B2B. Govt Deptt only deduct TDS has TDS no not GST No.

1 Like

RAJA P M ("Do the Right Thing...!!!") (127249 Points)
Replied 28 January 2024

If Your PY turn over is above 5cr then e invoice is applicable from 01/08/2023.

In case Turn in the current year (23-24) then it's not applicable now. Portal not allowed to register under IRP portal.

1 Like

CA Altamush Zafar (GST Consultant) (15907 Points)
Replied 28 January 2024

For the supply to government department not registered under gst you don't need to generate e-invoice. However if you supply to any registered person then einvoicing will be mandatory

CA Rashmi Gandhi (Chartered Accountant) (86275 Points)
Replied 28 January 2024

If you are providing only B2C supplies then no need for Einvoice but if you made any B2B supplies, you have to generate E invoice

Saravanan nagaraj (463 Points)
Replied 28 January 2024

E-invoicing applies to GST registered persons whose aggregate turnover in any previous financial years (2017-18 to 2021-22) exceeded Rs.20 crore. From 1st August 2023, it applies to those with a turnover of more than Rs.5 cr.

E-Invoice is mandatory to B2B, B2C, Export, SEZ

KRISHAN SHEOKAND (Tax Assistant ) (50 Points)
Replied 28 January 2024

Govt deptt has only TAN no and on this tan he is gst TDS deductor registered not registered on the basis of PAN. B2B supply is only gst no to gst no

RAJA P M ("Do the Right Thing...!!!") (127249 Points)
Replied 28 January 2024

Originally posted by : Saravanan nagaraj
	E-invoicing applies to GST registered persons whose aggregate turnover in any previous financial years (2017-18 to 2021-22) exceeded Rs.20 crore. From 1st August 2023, it applies to those with a turnover of more than Rs.5 cr. E-Invoice is mandatory to B2B, B2C, Export, SEZ

Not required for b2c supplies.

CA Rashmi Gandhi (Chartered Accountant) (86275 Points)
Replied 28 January 2024

Yes but what you want to ask

KRISHAN SHEOKAND (Tax Assistant ) (50 Points)
Replied 28 January 2024

Then the question arises here is that whether the Govt Deptt is considered as registered ( Deptt got registered on the basis of TAN not PAN)or unregistered.