Answer

1. F

   Facts

   Aggregate turnover is computed on an all-India basis for all GSTINs under the same PAN. It includes taxable, exempt, export and inter-state supplies, and excludes inward supplies taxed under reverse charge and the tax itself.

2. P

   Provisions and law

   • Notification 10/2023-CTE-invoicing for aggregate turnover above ₹5 crore in any year from 2017-18, from 1 August 2023
   • Sec 2(6), CGST Act 2017Aggregate turnover is computed on an all-India basis for persons with the same PAN
3. A

   Analysis

   If your Delhi GSTIN has ₹3 crore, Maharashtra ₹1.5 crore and Karnataka ₹1 crore, aggregate turnover is ₹5.5 crore, so all three GSTINs must e-invoice. Each GSTIN generates its own IRNs. Small branches often miss this because their own sales look small.

4. C

   Conclusion

   1. 1Add turnover of all GSTINs under the PAN for each year
   2. 2Exclude tax amounts and RCM inward supplies
   3. 3Compare with ₹5 crore
   4. 4Set up e-invoicing on every GSTIN if covered

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.