A person involved in suppling construction work to government department. His turnover is more than 5 crs. Is it mandatory for the contractor to generate e- invoice for his supply.
Government department deducting TDS
17 Replies
CA Rashmi Gandhi
(Chartered Accountant)
(86323 Points)
Replied 28 January 2024
Yes it is compulsory from 01 August 2023 for taxable B2B supplies.
KRISHAN SHEOKAND
(Tax Assistant )
(50 Points)
Replied 28 January 2024
But suppy to Govt deptt is not B2B. Govt Deptt only deduct TDS has TDS no not GST No.
RAJA P M
("Do the Right Thing...!!!")
(128091 Points)
Replied 28 January 2024
If Your PY turn over is above 5cr then e invoice is applicable from 01/08/2023.
In case Turn in the current year (23-24) then it's not applicable now. Portal not allowed to register under IRP portal.
In case Turn in the current year (23-24) then it's not applicable now. Portal not allowed to register under IRP portal.
CA Altamush Zafar
(GST Consultant)
(15971 Points)
Replied 28 January 2024
For the supply to government department not registered under gst you don't need to generate e-invoice. However if you supply to any registered person then einvoicing will be mandatory
CA Rashmi Gandhi
(Chartered Accountant)
(86323 Points)
Replied 28 January 2024
If you are providing only B2C supplies then no need for Einvoice but if you made any B2B supplies, you have to generate E invoice
Saravanan nagaraj
(463 Points)
Replied 28 January 2024
E-invoicing applies to GST registered persons whose aggregate turnover in any previous financial years (2017-18 to 2021-22) exceeded Rs.20 crore. From 1st August 2023, it applies to those with a turnover of more than Rs.5 cr.
E-Invoice is mandatory to B2B, B2C, Export, SEZ
KRISHAN SHEOKAND
(Tax Assistant )
(50 Points)
Replied 28 January 2024
Govt deptt has only TAN no and on this tan he is gst TDS deductor registered not registered on the basis of PAN. B2B supply is only gst no to gst no
RAJA P M
("Do the Right Thing...!!!")
(128091 Points)
Replied 28 January 2024
| Originally posted by : Saravanan nagaraj | ||
 |
E-invoicing applies to GST registered persons whose aggregate turnover in any previous financial years (2017-18 to 2021-22) exceeded Rs.20 crore. From 1st August 2023, it applies to those with a turnover of more than Rs.5 cr. E-Invoice is mandatory to B2B, B2C, Export, SEZ |
 |
Not required for b2c supplies.
CA Rashmi Gandhi
(Chartered Accountant)
(86323 Points)
Replied 28 January 2024
Yes but what you want to ask
KRISHAN SHEOKAND
(Tax Assistant )
(50 Points)
Replied 28 January 2024
Then the question arises here is that whether the Govt Deptt is considered as registered ( Deptt got registered on the basis of TAN not PAN)or unregistered.
CA Rashmi Gandhi
(Chartered Accountant)
(86323 Points)
Replied 28 January 2024
Same is considered as B2C supplies and no einvoice required
CA Altamush Zafar
(GST Consultant)
(15971 Points)
Replied 28 January 2024
Here govt department will be considered unregistered and therefore einvoice not required in this case.
CA Rashmi Gandhi
(Chartered Accountant)
(86323 Points)
Replied 28 January 2024
Because the department is registered as tax deductor not as a tax payer
sabyasachi mukherjee
(27574 Points)
Replied 29 January 2024
Who told govt department is unregistered.??
cite specific sec.
cite specific sec.
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