E-invoicing requirement: suppliers exceeding turnover threshold must issue e-invoices for supplies to government entities registered for tax deduction. Government Departments, establishments, agencies, local authorities and PSUs registered solely for tax deduction at source are to be treated as registered persons under GST; suppliers whose turnover exceeds the prescribed e-invoicing threshold must therefore issue e-invoices for supplies made to such government entities under the applicable GST rules.
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: suppliers exceeding turnover threshold must issue e-invoices for supplies to government entities registered for tax deduction.
Government Departments, establishments, agencies, local authorities and PSUs registered solely for tax deduction at source are to be treated as registered persons under GST; suppliers whose turnover exceeds the prescribed e-invoicing threshold must therefore issue e-invoices for supplies made to such government entities under the applicable GST rules.
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