E-invoicing requirement applies to supplies to government entities registered for tax deduction when supplier exceeds threshold. Government entities required to deduct tax at source and registered solely for that purpose are treated as registered persons; suppliers whose turnover exceeds the prescribed e-invoicing threshold must issue e-invoices for supplies to such government entities under the RGST 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 applies to supplies to government entities registered for tax deduction when supplier exceeds threshold.
Government entities required to deduct tax at source and registered solely for that purpose are treated as registered persons; suppliers whose turnover exceeds the prescribed e-invoicing threshold must issue e-invoices for supplies to such government entities under the RGST Rules.
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