GST E-Invoice not required for Govt Departments and Local Authorities

Notification No. 23/2021- Central Tax dated June 1, 2021

The CBIC vide Notification No. 23/2021- Central Tax dated June 1, 2021 amended Notification No. 13/2020- Central Tax dated March 21, 2020 to excluded government department, a local authority from the requirement of issuing e-invoice.

Source- https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-23-central-tax-english-2021.pdf