E-INVOICING

[S.C. WADHWA]

Dear Experts,

Raising of E-invoicing for Tax payers with Annual Aggregate Turnover ₹ 100 crore starting from Jan 1-2021.

We are having three manufacturing units in Haryana under ONE pan number. Now my query is whether

turnover for all three units will be consolidated for this purpose or each unit will be treated separately. Please Suggest accordingly.

REGARDS,

WADHWA

[PAWAN KUMAR]

Dear Sir,

Aggregrate turnover of all the units with same PAN is to be considered for opting e-invoice.

[Rajagopalan Ranganathan]

Sir,

According to Section 2 (6) of CGST Act, 2017, "aggregate turnover" means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess."

Therefore to calculate the aggregate turnover you have to take the supply figures as per your retuns in respect of all the three units.

[KASTURI SETHI]

Turnover of all the three units under same PAN will be clubbed for this purpose.

[Ganeshan Kalyani]

I agree with the views of the experts.

AI Summary

E-Invoicing for 100 Crore Turnover: Consolidate All Units Under One PAN, Says Experts Per Section 2(6) CGST Act 2017. A query was raised regarding the implementation of e-invoicing for taxpayers with an annual aggregate turnover of 100 crore starting January 1, 2021. The question concerned whether the turnover of three manufacturing units in Haryana under one PAN should be consolidated or treated separately for e-invoicing purposes. Experts responded that the aggregate turnover for all units under the same PAN should be considered collectively. This aligns with Section 2(6) of the CGST Act, 2017, which defines aggregate turnover as the total value of all supplies across units with the same PAN.