Seeks to amend Notification no. 13/2020-Central Tax to exclude government departments and local authorities from the requirement of issuance of e-invoice. - 23/2021 - Central GST (CGST)
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E invoice exemption: government departments and local authorities excluded from mandatory e invoice issuance requirement under GST rules. The amendment excludes government departments and local authorities from the mandatory e invoice issuance requirement by inserting the words 'a government department, a local authority,' into the first paragraph of Notification No. 13/2020 Central Tax, thus creating an explicit exemption for those public sector entities under the Central GST notification.
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 invoice exemption: government departments and local authorities excluded from mandatory e invoice issuance requirement under GST rules.
The amendment excludes government departments and local authorities from the mandatory e invoice issuance requirement by inserting the words "a government department, a local authority," into the first paragraph of Notification No. 13/2020 Central Tax, thus creating an explicit exemption for those public sector entities under the Central GST notification.
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