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

E-invoicing required for B2B supplies to ISD under same PAN; GST treats each GSTIN as distinct person A regular GST registration issuing invoices to an ISD registration under the same PAN must generate an e-invoice if the supplier otherwise meets the e-invoicing turnover threshold, because ISDs are registered persons and each GSTIN is treated as a distinct person under GST; the common PAN does not convert the transaction into an internal transfer or afford any relief from e-invoicing requirements. The income-tax treatment or shared PAN does not affect the independent operation of GST rules, so e-invoicing applies for B2B supplies to an ISD when thresholds are met.