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Taxation Odisha Ministry of Finance Odisha Goods and Services Tax Act, 2017

Clarification on e-Invoicing for Government Supplies

07-Sep-2023 | NA

Government of odisha in conjunction with the GST Policy Wing, has issued a vital clarification on the application of e-invoicing to supplies made to Government departments or agencies. This notification builds upon Circular No. 198/10/2023-GST dated 17.07.2023. According to the clarification: Government departments, establishments, agencies, local authorities, and PSUs mandated to deduct tax at source under section 51 of the CGST/SGST Act must undergo compulsory registration as per section 24(vi) of the CGST Act. This categorizes them as registered entities under the GST law (section 2, clause 94 of CGST Act). Registered entities, whose turnover surpasses the specified threshold for e-invoice generation, are mandated to issue e-invoices for supplies to Government departments, establishments, agencies, local authorities, PSUs, etc., in accordance with rule 48(4) of CGST Rules. To ensure compliance, taxpayers designated for e-invoice generation and supplying goods or services to Government departments/agencies must generate B2B e-Invoices featuring the GSTIN of the respective Government entity.

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