16 June 2021
We have doing two type of business in same PAN no. 1st Business is GTA services Provider (RCM basis) 2nd is Container Handling Services (Forward Charge Basis)
We have a turn over more than Rs 150/- Cr. in 19-20 FY. We know Goods Transport Agency (GTA) by road are exempted from the e-Invoicing process. But Container Handling Services are in following the e-Invoicing process. Every month we make two type of Invoice one is GTA services Provider and 2nd is Container Handling Services’ SAC Code 996711.
Now question is 1/Whether we are eligible for E Invoice? 2/ If yes, then which part of our business is fall to make e invoice GTA or Container services provider? 3/Please provide the section ?
09 July 2024
Based on your query regarding e-Invoicing requirements for your business, here is the detailed analysis:
### 1. Eligibility for e-Invoicing
You are eligible for e-Invoicing if your aggregate turnover exceeds the specified threshold. As per your statement, your turnover was more than Rs. 150 Crore in FY 2019-20, which makes you eligible for e-Invoicing.
### 2. Applicability of e-Invoicing
**Goods Transport Agency (GTA) Services:** - GTA services provided under RCM (Reverse Charge Mechanism) are exempted from e-Invoicing. This means you do not need to generate e-Invoices for GTA services provided on RCM basis.
**Container Handling Services:** - Container handling services fall under the forward charge mechanism and are not exempt from e-Invoicing. Therefore, you are required to generate e-Invoices for your container handling services.
### 3. Sections and Notifications:
- **Section 31 of the CGST Act** mandates the issuance of a tax invoice for the supply of goods or services. - **Rule 48(4) of the CGST Rules** specifies that an invoice shall be prepared by such class of registered persons as may be notified, by including such particulars contained in Form GST INV-01 after obtaining an Invoice Reference Number (IRN) by uploading information contained therein on the Common GST Electronic Portal. - **Notification No. 13/2020 – Central Tax, dated 21st March 2020**, prescribes the requirement of e-Invoicing for registered persons whose aggregate turnover exceeds Rs. 100 crore in any preceding financial year from 2017-18 onwards. - **Notification No. 70/2020 – Central Tax, dated 30th September 2020**, provides exemptions to certain services, including services provided by GTA on RCM basis.
### Summary:
1. **Are you eligible for e-Invoice?** - Yes, you are eligible for e-Invoicing due to your turnover exceeding the threshold limit.
2. **Which part of your business falls under e-Invoicing?** - Container handling services (forward charge) require e-Invoicing. - GTA services provided on RCM basis are exempt from e-Invoicing.
3. **Relevant Sections:** - **Section 31 of the CGST Act** and **Rule 48(4) of the CGST Rules** outline the general requirements for issuing invoices. - **Notification No. 13/2020 – Central Tax** and **Notification No. 70/2020 – Central Tax** provide specifics on e-Invoicing requirements and exemptions.
For further detailed reading, you can refer to the GST notifications on the [CBIC GST Portal](https://www.cbic-gst.gov.in/).
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