E invoice exclusion for government departments and local authorities removes mandatory issuance requirement for those entities under state GST rules. The notification amends the earlier Gujarat GST notification by inserting the words 'a government department, a local authority,' after 'notifies registered person, other than' in the first paragraph, thereby excluding government departments and local authorities from the e invoice issuance requirement under the State GST rules and declaring the amendment effective from the stated commencement date.
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Provisions expressly mentioned in the judgment/order text.
E invoice exclusion for government departments and local authorities removes mandatory issuance requirement for those entities under state GST rules.
The notification amends the earlier Gujarat GST notification by inserting the words "a government department, a local authority," after "notifies registered person, other than" in the first paragraph, thereby excluding government departments and local authorities from the e invoice issuance requirement under the State GST rules and declaring the amendment effective from the stated commencement date.
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