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