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