TaxTMI 
TaxTMI 
TaxTMI 
E-Invoice by Regular Registration to ISD (Same PAN)
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....-Invoice by Regular Registration to ISD (Same PAN)<br> Query (Issue) Started By: - Abhijeet Mane Dated:- 30-9-2025 Last Reply Date:- 8-10-2025 Goods and Services Tax - GST<br>Got 4 Replies<br>GST<br>H....
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....i 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? Reply By Sadanan....
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....d Bulbule: The Reply: E-invoicing is required for B2B supplies (supplies to registered persons), exports, and certain notified transactions, provided the supplier is otherwise covered by the turnover....
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.... threshold. ISD (Input Service Distributor) is indeed a registered person under GST. The fact that the ISD and the supplier GSTIN are under the same PAN does not make it an "internal transaction." E....
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....ach GSTIN is treated as a distinct person under GST law [Section 25(4) of the CGST Act]. So, e-invoice required in this case. Reply By KASTURI SETHI: The Reply: Both Income Tax Act and GST Acts ope....
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....rate independently. A great gulf between the two ----Income Tax is direct Tax and GST is indirect tax. No relaxation/benefit is possible on the ground of PAN being the same. I concur with the views o....
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....f Sh. Sadanand Bulbule, Sir. Reply By Sadanand Bulbule: The Reply: Dear Sirji Much obliged for your validation. Reply By Shilpi Jain: The Reply: E-invoice is required.<br> Discussion Forum - Know....
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