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

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…