E- Invoice for B2G supplies

[Priyesh Mamnani]

A registered person supplying goods to the local authority, government entity, municipal corporations

Whether e-invoice applicable for such Business to Government (B2G) supplies? Is there any legal provision for this in GST law?

AI Summary

E-invoicing Required for Registered Government Entities Under GST; Exempt for Unregistered Entities; GST Council Clarifies Turnover Rules A discussion on the applicability of e-invoicing for Business to Government (B2G) supplies under the Goods and Services Tax (GST) law reveals that e-invoicing is generally required for business-to-business transactions, with specific exemptions. If the government entity is registered, e-invoicing is necessary; if unregistered, it is exempt. Several professionals agree that most government entities are now registered due to GST requirements. The discussion also references a GST Council meeting clarifying that entities exceeding a certain turnover must issue e-invoices for supplies to government bodies registered for Tax Deducted at Source (TDS) purposes.