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

Aggregate turnover requirement governs e invoicing applicability, consolidating turnover of all units operating under the same PAN. E invoicing applicability turns on the aggregate turnover of all business establishments under the same PAN, computed on an all India basis and including taxable, exempt, export and inter State supplies. In this computation exclude central tax, State tax, Union territory tax, integrated tax and cess, and exclude inward supplies on which tax is payable under reverse charge; taxpayers must aggregate supply figures from GST returns of all units under the common PAN to determine applicability.