{"id":3277,"date":"2021-12-17T10:03:58","date_gmt":"2021-12-17T10:03:58","guid":{"rendered":"https:\/\/www.mastergst.com\/resources\/?post_type=docs&#038;p=537"},"modified":"2022-05-19T05:00:24","modified_gmt":"2022-05-19T05:00:24","slug":"there-is-an-sez-unit-and-a-regular-dta-unit-under-the-same-legal-entity-i-e-the-same-pan-in-one-of-the-financial-years-since-2017-18-the-aggregate-total-turnover-of-the-legal-entity-is-more-than","status":"publish","type":"docs","link":"https:\/\/mastergst.com\/blog\/guide\/there-is-an-sez-unit-and-a-regular-dta-unit-under-the-same-legal-entity-i-e-the-same-pan-in-one-of-the-financial-years-since-2017-18-the-aggregate-total-turnover-of-the-legal-entity-is-more-than\/","title":{"rendered":"There is an SEZ unit and a regular DTA unit under the same legal entity (i.e., the same PAN). In one of the financial years since 2017-18, the aggregate total turnover of the legal entity is more than notified limit (considering both the GSTINs); however, the turnover of the DTA unit is below the notified limit. In this scenario, as the SEZ unit is exempt from e-invoicing, will e-invoicing apply to DTA Unit?"},"content":{"rendered":"\r\n<p>Yes, it will be applicable because the aggregate turnover of the legal entity, in this case, exceeds the notified limit. The requirement is based on \u2018aggregate turnover\u2019 on the common PAN.<\/p>\r\n","protected":false},"excerpt":{"rendered":"<p>Yes, it will be applicable because the aggregate turnover of the legal entity, in this case, exceeds the notified limit. The requirement is based on \u2018aggregate turnover\u2019 on the common PAN.<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"closed","template":"","meta":[],"doc_category":[],"doc_tag":[],"_links":{"self":[{"href":"https:\/\/mastergst.com\/blog\/wp-json\/wp\/v2\/docs\/3277"}],"collection":[{"href":"https:\/\/mastergst.com\/blog\/wp-json\/wp\/v2\/docs"}],"about":[{"href":"https:\/\/mastergst.com\/blog\/wp-json\/wp\/v2\/types\/docs"}],"author":[{"embeddable":true,"href":"https:\/\/mastergst.com\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/mastergst.com\/blog\/wp-json\/wp\/v2\/comments?post=3277"}],"version-history":[{"count":0,"href":"https:\/\/mastergst.com\/blog\/wp-json\/wp\/v2\/docs\/3277\/revisions"}],"wp:attachment":[{"href":"https:\/\/mastergst.com\/blog\/wp-json\/wp\/v2\/media?parent=3277"}],"wp:term":[{"taxonomy":"doc_category","embeddable":true,"href":"https:\/\/mastergst.com\/blog\/wp-json\/wp\/v2\/doc_category?post=3277"},{"taxonomy":"doc_tag","embeddable":true,"href":"https:\/\/mastergst.com\/blog\/wp-json\/wp\/v2\/doc_tag?post=3277"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}