GST INDIA Biz — Exclusion of government departments and local authorities from mandatory e-invoicing.

Notification No. 23/2021

Date: June 1, 2021

Subject: Exclusion of government departments and local authorities from mandatory e-invoicing.

Description:

Government departments and local authorities are excluded from the requirement of issuing e-invoices. The amendment modifies the scope of registered persons covered under the e-invoicing mandate. The exclusion applies prospectively from the notified date.

Effective Date:
1 June 2021

Previous Notification:
Notification No. 13/2020 – Central Tax dated 21.03.2020

Other Notifications

85/2020

This notification prescribes a special payment mechanism for QRMP taxpayers to d...

19/2018

Extends the due date for furnishing FORM GSTR-6 for the period July 2017 to Apri...

01/2021

This notification inserts Rule 59(6) in the CGST Rules, 2017. It restricts furni...