TaxTMI 
TaxTMI 
From 01.10.2022, if the aggregate turnover is more than Rs.10 Crores, E – Invoicing is compulsory. In case of Custom House Agents, they pay Customs duty on behalf of their client and recover the same subsequently at actuals but not charging GST on the same. While calculating Rs.10 Crore turnover, whether the value of such customs duty recovered from client is required to be considered?
E - Invoicing and Agreegate Turnover
23 Sep 2022 
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Aggregate turnover exclusion: customs duty recovered as pure agent reimbursement is not treated as turnover for e invoicing threshold.
Customs duty recovered by a customs broker as an independent reimbursement and not charged as consideration for the broker's service is characterised as a pure agent reimbursement and should be excluded from the broker's aggregate turnover for determining e invoicing applicability. (AI Summary)
Customs duty recovered by a customs broker as an independent reimbursement and not charged as consideration for the broker's service is characterised as a pure agent reimbursement and should be excluded from the broker's aggregate turnover for determining e invoicing applicability. (AI Summary)