E-invoicing requirement applies to supplies to government entities registered only for TDS when supplier exceeds threshold. E-invoicing is mandatory for suppliers whose turnover exceeds the prescribed threshold when supplying to Government Departments, agencies, local authorities or PSUs that are registered solely for tax deduction at source; those government entities are to be treated as registered persons, and suppliers must issue e-invoices for such supplies under the applicable e-invoicing rule.
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 only for TDS when supplier exceeds threshold.
E-invoicing is mandatory for suppliers whose turnover exceeds the prescribed threshold when supplying to Government Departments, agencies, local authorities or PSUs that are registered solely for tax deduction at source; those government entities are to be treated as registered persons, and suppliers must issue e-invoices for such supplies under the applicable e-invoicing rule.
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