|Compliance Alert — Government departments and local authorities are exempted by the GST Council from e-invoice issuance
The Indian GST council has published Notification No. 23/2021 on 1 June 2021, announcing the exclusion of government departments and local authorities from the current e-invoicing mandate.
The Indian e-invoicing model is based on clearance by the tax administration.
Taxpayers are required to send all invoices to the IRP (Invoice Registration Portal) for prior clearance (or legal approval) before exchanging them with their trading partners.
With the new amendments, government departments and local authorities are exempt from this obligation.