E-INVOICING

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....-INVOICING<br> Query (Issue) Started By: - S.C. WADHWA Dated:- 24-11-2020 Last Reply Date:- 27-11-2020 Goods and Services Tax - GST<br>Got 4 Replies<br>GST<br>Dear Experts, Raising of E-invoicing for Tax payers with Annual Aggregate Turnover &#8377; 100 crore starting from Jan 1-2021. We are having three manufacturing units in Haryana under ONE pan number. Now my query is whether turnover for ....

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....all three units will be consolidated for this purpose or each unit will be treated separately. Please Suggest accordingly. REGARDS, WADHWA Reply By PAWAN KUMAR: The Reply: Dear Sir, Aggregrate turnover of all the units with same PAN is to be considered for opting e-invoice. Reply By Rajagopalan Ranganathan: The Reply: Sir, According to Section 2 (6) of CGST Act, 2017, &quot;aggregate turno....

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....ver&quot; means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax....

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.... and cess.&quot; Therefore to calculate the aggregate turnover you have to take the supply figures as per your retuns in respect of all the three units. Reply By KASTURI SETHI: The Reply: Turnover of all the three units under same PAN will be clubbed for this purpose. Reply By Ganeshan Kalyani: The Reply: I agree with the views of the experts.<br> Discussion Forum - Knowledge Sharing ....