E-invoicing requirement applies to supplies to government entities registered for tax deduction, obliging suppliers above threshold to issue e-invoices. Suppliers whose turnover exceeds the prescribed threshold are required to issue e-invoices for supplies made to Government Departments, establishments, agencies, local authorities or PSUs that are registered solely for the purpose of tax deduction at source, because such government entities are treated as registered persons for GST purposes and therefore fall within the e-invoicing obligation.
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-invoicing requirement applies to supplies to government entities registered for tax deduction, obliging suppliers above threshold to issue e-invoices.
Suppliers whose turnover exceeds the prescribed threshold are required to issue e-invoices for supplies made to Government Departments, establishments, agencies, local authorities or PSUs that are registered solely for the purpose of tax deduction at source, because such government entities are treated as registered persons for GST purposes and therefore fall within the e-invoicing obligation.
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