The National Informatics Centre (NIC) on September 14, 2023, issued a Clarification on e-invoicing for Government Supplies.
The GST Policy Wing has issued the clarification on the applicability of the e-invoicing to the supplies made to the Government departments or agencies, through Circular No. 198/10/2023-GST dated: July 17, 2023.
The registered person, whose turnover exceeds the prescribed threshold for generation of e-invoicing, is required to issue e-invoices for the supplies made to such Government departments or establishments/government agencies/local authorities / PSUs, etc. under rule 48(4) of CGST Rules.
It is advised hereby that the taxpayers, notified of the generation of e-invoices and supplying goods or services to government departments/agencies, need to generate B2B e-Invoices with the GSTIN of the Government department/agency.
