E-invoice obligation requires suppliers exceeding turnover threshold to issue e-invoices for supplies to government entities registered for TDS. E-invoicing is required for supplies made to government departments, establishments, agencies, local authorities, and PSUs that are registered solely for deduction of tax at source, because such entities are treated as registered persons under the GST law; suppliers whose turnover exceeds the prescribed threshold must therefore issue e-invoices for supplies to these TDS-registered government entities.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
E-invoice obligation requires suppliers exceeding turnover threshold to issue e-invoices for supplies to government entities registered for TDS.
E-invoicing is required for supplies made to government departments, establishments, agencies, local authorities, and PSUs that are registered solely for deduction of tax at source, because such entities are treated as registered persons under the GST law; suppliers whose turnover exceeds the prescribed threshold must therefore issue e-invoices for supplies to these TDS-registered government entities.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
