Notification No. 23/2021
Date: June 1, 2021
Subject: Exclusion of government departments and local authorities from mandatory e-invoicing.
Description:
This notification amends Notification No. 13/2020-CT to exclude government departments and local authorities from the requirement of issuing e-invoices under Rule 48(4). The amendment clarifies that such entities are outside the scope of mandatory e-invoicing. It ensures administrative ease for government bodies.
Amendment:
This notification amends notification No. 13/2020