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)

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.