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
Menu
Einvoice mandatory
Replies (17)
Yes it is compulsory from 01 August 2023 for taxable B2B supplies.
But suppy to Govt deptt is not B2B. Govt Deptt only deduct TDS has TDS no not GST No.
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.
In case Turn in the current year (23-24) then it's not applicable now. Portal not allowed to register under IRP portal.
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
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
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
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
| 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.
Yes but what you want to ask
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.
Same is considered as B2C supplies and no einvoice required
Here govt department will be considered unregistered and therefore einvoice not required in this case.
Because the department is registered as tax deductor not as a tax payer
Who told govt department is unregistered.??
cite specific sec.
cite specific sec.
Recent Topic
- Issue with ITR2 online utility for HUF
- TDS deducted by EPFO under wrong section
- Schedule SI in ITR-2
- What is the easy way to do CA- through foundation
- Schedule FA query for this AY 2026-27
- Business income source for husband and wife
- Set off of LTCL against STCG under section 536(2n)
- Audit Workflow tool
- Is CA through direct entry easy for a commerce stu
- Dividend and withholding tax - DTAA- RSU
Related Topics
CAclubindia
