E-Invoice by Regular Registration to ISD (Same PAN)

[Abhijeet Mane]

Hi All, Could you please confirm whether an e-invoice is required to be generated by a regular GST registration when issuing an invoice to an ISD registration under the same PAN?

AI Summary

Supplier must e-invoice when issuing invoice to ISD under same PAN if turnover meets e-invoicing threshold (Rule 48) If a regular GST registration issues an invoice to an Input Service Distributor (ISD) even under the same PAN, an e-invoice is required where the supplier meets the turnover threshold applicable to e-invoicing because the ISD is a registered person and each GSTIN is treated as a distinct person for GST purposes; the transaction is not considered internal and thus falls within B2B e-invoicing obligations.