TaxTMI 
TaxTMI 
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?
E- Invoice for B2G supplies
27 Jun 2023 
5 Replies 
3400 Views Asked by
E-invoice applicability depends on recipient registration; registered government recipients require e-invoices when the supplier meets the invoicing threshold.
E-invoice issuance depends on the recipient's registration: if the government recipient is registered, suppliers exceeding the prescribed turnover threshold under the CGST e-invoicing framework must issue e-invoices; if the government recipient is unregistered, the supplier is exempt from e-invoicing. Notifications may exempt government entities when they act as suppliers, but that exemption does not affect supplier obligations where the recipient is registered. (AI Summary)
E-invoice issuance depends on the recipient's registration: if the government recipient is registered, suppliers exceeding the prescribed turnover threshold under the CGST e-invoicing framework must issue e-invoices; if the government recipient is unregistered, the supplier is exempt from e-invoicing. Notifications may exempt government entities when they act as suppliers, but that exemption does not affect supplier obligations where the recipient is registered. (AI Summary)