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Issue ID: 119497
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Casual taxable person-E-Invoice

Date 31 Dec 2024
Replies 10 Replies
Views 3025 Views
E invoice applicability: CTPs must issue e invoices when PAN level turnover exceeds the notified threshold, subject to exclusions.
E invoice obligation for a Casual Taxable Person hinges on notified aggregate turnover thresholds and reference period rules rather than the temporary nature of CTP registration. SEZs are explicitly excluded by a separate notification, but CTPs are not categorically exempt; PAN level aggregation of turnover determines applicability and amendments to notifications have altered the reference period and threshold, including the inclusion of export invoices. (AI Summary)

Our company is applicable for E-Invoice and we have one Casual Taxable Person (CTP) registration. We tried to generate E-Invoice form E-Invoice Tool but below error occurred while generate E-Invoice.

Error Code-2300-Supplier GSTIN should be of type Regular or SED

My question – Is E-invoice is applicable for CTP Registration?

If Yes, Can you please help us on above error

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