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    <description>E invoicing applicability is determined PAN wise: since the proprietor&#039;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.</description>
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      <description>E invoicing applicability is determined PAN wise: since the proprietor&#039;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.</description>
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