GST E-Invoicing requirement for New GSTIN

[Venkatesh Dhongadi]

Supplier (Proprietor) had turnover of More than 5 Crs in FY 20-21. But GSTIN got cancelled in 2023. Now applied for new GSTIN (As old no. couldnt be revoked as it was time barred) with same PAN after filing all pending returns & dues.

Now my question is whether E-Invoice is required to be done for New GSTIN ?

[Sadanand Bulbule]

E-invoicing applicability is determined PAN-wise, not GSTIN-wise. Since the proprietor’s aggregate turnover exceeded Rs. 5 crore in FY 2020-21, the threshold stands triggered. Obtaining a new GSTIN after cancellation does not reset this condition. Therefore, e-invoicing is mandatory for the new GSTIN as well, subject to the prescribed turnover limit.

 

[Shilpi Jain]

Pls generate e invoices. It would be applicable

AI Summary

E invoicing applicability: PAN wise turnover threshold remains triggered, so new GSTIN must comply with e invoicing requirement. E invoicing applicability is determined PAN wise: since the proprietor's aggregate turnover exceeded the prescribed turnover threshold in FY 2020 21, the threshold is triggered and obtaining a new GSTIN after cancellation does not reset that condition. Consequently, the proprietor must generate e invoices under the reissued GSTIN, subject to the statutory turnover-based applicability and related compliance requirements.