https://www.taxtmi.com/circulars?id=71853 Government Departments, establishments, agencies, local authorities and public sector undertakings registered solely as Tax Deductors at Source are registered persons for GST purposes. Supplies to them are B2B supplies, including B2G supplies reported as B2B, rather than B2C supplies. Registered suppliers meeting the prescribed aggregate-turnover condition must issue e-invoices for such supplies by reporting invoice particulars to an Invoice Registration Portal and obtaining an Invoice Reference Number. Where e-invoicing applies, an invoice, credit note or debit note without the required Invoice Reference Number is not legally valid. en-us Thu, 07 Sep 2023 00:00:00 +0530 Sat, 31 Oct 2026 13:52:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71853 Government Departments, establishments, agencies, local authorities and public sector undertakings registered solely as Tax Deductors at Source are registered persons for GST purposes. Supplies to them are B2B supplies, including B2G supplies reported as B2B, rather than B2C supplies. Registered suppliers meeting the prescribed aggregate-turnover condition must issue e-invoices for such supplies by reporting invoice particulars to an Invoice Registration Portal and obtaining an Invoice Reference Number. Where e-invoicing applies, an invoice, credit note or debit note without the required Invoice Reference Number is not legally valid. Circulars GST - States Thu, 07 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71853