E-Invoicing on GTA

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E-Invoicing compulsory from 01-04-2022 if turnover above 20 crore, not applicable on GTA, but if GTA is also running Petrol Pump then E-Invoicing is compulsory or not?
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Petrol pump owners are required to take GST registration in this case because others than non-taxable products like petrol, diesel etc. they are also selling lubricants and distilled water which comes under the purview of GST. 


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