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TMI BlogCasual taxable person-E-InvoiceX X X X Extracts X X X X X X X X Extracts X X X X ..... Our company is applicable for E-Invoice and we have one Casual Taxable Person (CTP) registration. We tried to generate E-Invoice form E-Invoice Tool but below error occurred while generate E-Invoice. Error Code-2300- Supplier GSTIN should be of type Regular or SED My question Is E-invoice is applicable for CTP Registration? If Yes, Can you please help us on above error - Reply By KALLESHAMURTHY MU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RTHY - The Reply = Dear Sir, The answer is No . A Notified registered person, whose aggregate turnover as prescribed in the Notifications vide No. 70/2019 dated 13-120-2019 and amendments thereto from time to time (presently 50Cr.) as a class of registered persons who shall prepare an Invoice in terms of sub-rule (4) of rule 48 of the said rules in respect of the supply of goods or services or bot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h to a registered person ; This notification to come into force from the 1st day of April 2020.) Accordingly, an e-invoice is to be issued to a registered person only and not to a Casual Taxable Person and is not even applicable to SEZ. - Reply By KASTURI SETHI - The Reply = Dear Sir, Casual taxable person is also covered in the definition of a registered person as per Section 2 (94) read with Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 25 of CGST Act. - Reply By RaamSrinivasan Kalpathi - The Reply = SEZ units were exempted from issuing e-invoice vide Notification 61/2020 dated 30-Jul-20. As regards CTPs. Thanks - Reply By KASTURI SETHI - The Reply = Casual Taxable Person is not exempted from E-invoice. - Reply By KALLESHAMURTHY MURTHY - The Reply = Dear Sri Kasturi Sethi Ji, With due respect, I submit for your kind clarific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation. A Casual Taxable Person may register on his own or can be registered by the registering authority pursuant to any survey, enquiry, inspection, search or any other proceedings, where he fails to apply for registration. His registration is valid for 90 days and on sufficient cause only be extended further 90 days. Such a person may not perform a turnover of the threshold limit as prescribed, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... during the previous year. My view is that the CTP in such circumstances, is not liable for e-invoicing. - Reply By KASTURI SETHI - The Reply = Sh.Kailleshamurthy Murty Ji, Sir, The casual taxable person may or may not cross threshold limit in a financial year. The Notification talks of 'in a financial year' and NOT in the previous financial year. So there is every possibility to cross thre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shold limit by a casual taxable person in a period of 90 days or 180 days. Thus a casual taxable person does not fall in the list of exemption from e-invoice. The criteria of threshold is applicable for all except the units covered categorically in the exclusion clause. A casual taxable person is not mentioned in the exclusion clause under Rule 48 (4). Pl.let me know if I am in the wrong in any wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. - Reply By KALLESHAMURTHY MURTHY - The Reply = Dear Kasturi Sethi Ji, Respected Sir, There is nothing wrong with the above version but it was earlier to the amendment in Notification No. 70/2020 Central Tax, dated 30th September 2020, The words 'a financial year' in notification 13/2020 Dt. 21-3-2020 was substituted with 'any preceding financial year effecting from 2017-18 onwards. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Invoices for exports were also included in this notification. [FAQ:-If the threshold is crossed during 2020-21, e-Invoicing will be applicable w.e.f. 1st April 2021] The Notification is appended. Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 70/2020 Central Tax, the 30th September 2020. G.S.R (E). - In exercise of the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owers conferred by sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017, the Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 13/2020 Central Tax, dated the 21st March, 2020, published in the Gazette of India, Extraordinary, Par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t II, Section 3, Sub-section (i) vide number G.S.R. 196(E), dated 21st March, 2020, namely:- In the said notification, in the first paragraph, for the words a financial year , the words and figures any preceding financial year from 2017-18 onwards shall be substituted; after the words goods or services or both to a registered person , the words or for exports shall be inserted. [F. No.CBEC-20/06/0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9/2019-GST] (Pramod Kumar) Director, Government of India As per NN. 05/2021 Dt. 08.03.2021 the threshold aggregate turnover exceeding Rs. 50 Cr from 01st April 2021. Please read the threshold of Rs. 50 Cr. in the bracket as Rs. 5 Cr. effective from 01-08-2023. From the above perspective, I have answered my first reply. If I am wrong in understanding the provisions, I do expect more clarification. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Reply By KASTURI SETHI - The Reply = Dear Sir, I fully agree with your views at serial no.7 dated 5.1.25. - Reply By KALLESHAMURTHY MURTHY - The Reply = Dear Kasturi Sethi Ji Sir, Thank you very much. - Casual taxable person-E-Invoice - Query Started By: - Rupali Shastri Dated:- 31-12-2024 Last Replied Date:- 5-1-2025 Goods and Services Tax - GST - Got 9 Replies - GST - Discussion Forum - Kno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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