E-invoice applicability required for supplies to TDS-registered government entities when supplier exceeds threshold under GST rules E-invoicing is required where a supplier's turnover exceeds the prescribed threshold and the recipient is a government department, agency, local authority or PSU registered solely for TDS deduction; such government entities are treated as registered persons under GST law and supplies to them fall within the e-invoicing obligation under the 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-invoice applicability required for supplies to TDS-registered government entities when supplier exceeds threshold under GST rules
E-invoicing is required where a supplier's turnover exceeds the prescribed threshold and the recipient is a government department, agency, local authority or PSU registered solely for TDS deduction; such government entities are treated as registered persons under GST law and supplies to them fall within the e-invoicing obligation under the GST rules.
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