https://www.taxtmi.com/forum/issue?id=119497 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. en-us Tue, 31 Dec 2024 17:42:35 +0530 Thu, 23 Jan 2025 14:20:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119497 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. Discussion-Forum GST Tue, 31 Dec 2024 17:42:35 +0530 https://www.taxtmi.com/forum/issue?id=119497