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

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.