Business Standard

Eligibility to prepare e-invoice under GST based on PAN, says expert

One have to prepare e-invoice for all your supplies with effect from October 1, 2020, expert suggests

GST, tax invoice
Premium

Rule 48 (4) of CGST Rules, 2017 requires notified class of persons to prepare e-invoice, i.e. by including such particulars contained in FORM GST INV-01

T N C Rajagopalan New Delhi
Q. We have a SEZ unit and a DTA unit. Both units have separate GSTIN and so are different registered persons. The aggregate turnover of both together is more than Rs 500 crore, but the DTA unit’s turnover is only about Rs 150 crore. Now, SEZ units are exempted from e-invoicing. Are we required to prepare e-invoices?
 
Yes. Rule 48 (4) of CGST Rules, 2017 requires notified class of persons to prepare e-invoice, i.e. by including such particulars contained in FORM GST INV-01, after obtaining an Invoice Reference Number by uploading information contained therein on the Common GST Electronic

Don't miss the most important news and views of the day. Get them on our Telegram channel

First Published: Sep 21 2020 | 7:34 PM IST

Explore News

To read the full story, subscribe to BS Premium now, at just Rs 249/ month.

Key stories on business-standard.com are available only to BS Premium subscribers.

Register to read more on Business-Standard.com