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

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