E-invoicing applicability: suppliers must issue e-invoices for supplies to government entities registered solely for TDS deduction. E-invoicing is required for supplies by registered persons whose turnover exceeds the prescribed threshold when supplies are made to Government Departments, establishments, agencies, local authorities, or PSUs that are registered solely for deduction of tax at source; such entities are treated as registered persons under GST law and transactions with them fall within the e-invoicing regime, and implementation issues should be reported to the Department.
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 applicability: suppliers must issue e-invoices for supplies to government entities registered solely for TDS deduction.
E-invoicing is required for supplies by registered persons whose turnover exceeds the prescribed threshold when supplies are made to Government Departments, establishments, agencies, local authorities, or PSUs that are registered solely for deduction of tax at source; such entities are treated as registered persons under GST law and transactions with them fall within the e-invoicing regime, and implementation issues should be reported to the Department.
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