Important Keyword: Notification No. 23/2021 – Central Tax, GST e-invoicing exemption, government department GST rules, local authority GST compliance, CBIC GST notifications 2021, GST compliance India, CBIC updates, GST rules 2021, government GST rules, local authority GST exemption,
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[F. No. CBIC-20001/5/2021]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 1st June, 2021
Notification No. 23/2021 – Central Tax: Seeks to amend Notification no. 13/2020-Central Tax to exclude government departments and local authorities from the requirement oACf issuance of e-invoice.
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i)]
G.S.R.....(E).– In exercise of the powers conferred by sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017, the Government, on the recommendations of the Council, hereby makes the following further amendment in notification of the Government of India in the Ministry of Finance (Department of Revenue), No.13/2020 – Central Tax, dated the 21st March, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 196(E), dated the 21st March, 2020, namely: —
In the said notification, in the first paragraph, after the words “notifies registered person, other than”, the words “a government department, a local authority,” shall be inserted.
(Rajeev Ranjan)
Under Secretary to the Government of India
Note: The principal notification No. 13/2020- Central Tax, dated the 21st March, 2020, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 196(E), dated the 21st March, 2020 and was last amended vide notification number 05/2021 – Central Tax, dated the 8th March, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 160(E), dated the 8th March, 2021.
📚 Frequently Asked Questions (FAQs): Notification No. 23/2021 – Central Tax
Q1: What is Notification No. 23/2021 – Central Tax about?
Answer:
Notification No. 23/2021 – Central Tax, issued on 1st June 2021, amends Notification No. 13/2020 – Central Tax. It specifically excludes government departments and local authorities from the requirement of issuing e-invoices under Rule 48(4) of the CGST Rules, 2017.
Q2: Why were government departments and local authorities excluded from e-invoicing?
Answer:
Since these entities primarily operate in the public interest and not for commercial profit-making, the GST Council recommended excluding them to simplify compliance and reduce administrative burdens.
Q3: Who is still required to generate e-invoices after this amendment?
Answer:
All registered persons (other than government departments and local authorities) who cross the prescribed turnover threshold under GST must continue to generate e-invoices.
Q4: How does this notification impact small businesses?
Answer:
While the notification directly benefits government entities, it indirectly helps small businesses working with them, as they are no longer required to depend on government departments for e-invoice generation.
Q5: What was the original notification amended by Notification No. 23/2021?
Answer:
It amends Notification No. 13/2020 – Central Tax, which first notified categories of taxpayers required to issue e-invoices under GST.
Q6: Is e-invoicing applicable to all taxpayers in India?
Answer:
No. E-invoicing applies only to businesses exceeding the specified turnover threshold notified by CBIC. Certain categories such as banks, NBFCs, SEZ units, insurers, and now government departments & local authorities are excluded.
Q7: Where can I get professional help for GST compliance, registration, and return filing?
Answer:
You can consult trusted experts at 👉 Finodha GST Expert Services for GST Compliance, GST Registration, and GST Return Filing.
Download PDF: Notification No. 23/2021 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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