The Central Board of Indirect Taxes and Customs (CBIC) excluded the government department and local authorities from the requirement of issuance of GST E-Invoice.
The Government has amended the Notification No.13/2020 – Central Tax, dated the 21st March, 2020, which exempts certain classes of registered persons from issuing e-invoices.
In notification dated the 21st March, 2020, in the first paragraph, after the words “notifies registered person, other than”, the words “a government department, a local authority,” shall be inserted.
In other words, the government notified the a government department, a local authority those referred to in sub-rules (2), (3), (4) and (4A) of rule 54 of the CGST Rules, 2017 whose aggregate turnover in a financial year exceeds one hundred crore rupees, as a class of registered person who shall prepare invoice and other prescribed documents, in terms of sub-rule (4) of rule 48 of the CGST Rules in respect of supply of goods or services or both to a registered person.
Rule 54(2) says that where the supplier of taxable service is an insurer or a banking company or a financial institution, including a non-banking financial company, the said supplier may issue a consolidated tax invoice or any other document in lieu thereof, by whatever name called for the supply of services made during a month at the end of the month, whether issued or made available, physically or electronically whether or not serially numbered, and whether or not containing the address of the recipient of taxable service but containing other information as mentioned under rule 46.
As per Rule 54(3) where the supplier of taxable service is a goods transport agency supplying services in relation to transportation of goods by road in a goods carriage, the said supplier shall issue a tax invoice or any other document in lieu thereof, by whatever name called, containing the gross weight of the consignment, name of the consigner and the consignee, registration number of goods carriage in which the goods are transported, details of goods transported, details of place of origin and destination, Goods and Services Tax Identification Number of the person liable for paying tax whether as consigner, consignee or goods transport agency, and also containing other information as mentioned under rule 46.
Rule 54(4) Where the supplier of taxable service is supplying passenger transportation service, a tax invoice shall include a ticket in any form, by whatever name called, whether or not serially numbered, and whether or not containing the address of the recipient of service but containing other information as mentioned under rule 46.
Rule 54(4A) a registered person supplying services by way of admission to exhibition of cinematographic films in multiplex screens shall be required to issue an electronic ticket and the said electronic ticket shall be deemed to be a tax invoice for all purposes of the Act, even if such ticket does not contain the details of the recipient of service but contains the other information as mentioned under rule 46.
As per Rule 48(4) of CGST Rules, notified class of registered persons have to prepare invoice by uploading specified particulars of invoice (in FORM GST INV-01) on Invoice Registration Portal (IRP) and obtain an Invoice Reference Number (IRN).