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 requirement applies to supplies to ISD under same PAN when supplier meets turnover threshold.
E-invoicing is required when a regular GST registration issues an invoice to an ISD under the same PAN if the supplier meets the e-invoicing turnover threshold; the ISD is a registered person and each GSTIN is a distinct taxable person, so common PAN does not negate invoice obligations.