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

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.