GST E-invoice under same PAN

Sir,

A and B are two businesses registered with two different GSTRN  under the same PAN, A's Turnover has already crossed 50 Crore but B's Turnover has never crossed 10 Crore since inception.

Now, Is B eligible for E-invoicing ? 

 

Replies (5)
Quick Summary
This discussion clarifies the rules for GST e-invoicing when multiple businesses operate under a single PAN but with different GSTINs. If the aggregate turnover across all GSTINs linked to the same PAN has exceeded the prescribed limit (₹20 crore, or ₹50 crore for specific periods) in any preceding financial year since 2017-18, then e-invoicing is mandatory for all associated GSTINs, regardless of their individual turnover. This applies even if one GSTIN makes taxable supplies and another makes exempt supplies.

Registered persons whose aggregate turnover
(based on PAN) in any preceding financial
year from 2017-18 onwards, is more than
prescribed limit (Twenty Crores), e-invoicing
is mandatory
Yes, PAN India turnover has to be checked for the applicability of E-Invoicing.

In your case both are required to generate e-invoice

YES...Both the GSTIN's are to raise e-invoices...PAN based TOTAL TURNOVER has to be considered...

What happens when one GSTIN provide taxable supplies and another provides exempted supplies....

 

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