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

48/2018

Inserts rule 117(1A) to allow extension of time for filing FORM GST TRAN-1 up to...

15/2018

This notification appoints 01 April 2018 as the date from which specified provis...

04/2020

This notification appoints 30 June 2020 as the date on which section 134 of the ...