Notification 23/2021 - Central Tax
Date: June 1, 2021
Effective From: June 1, 2021
Subject
Amends Notification no. 13/2020-Central Tax to exclude government departments and local authorities from the requirement of issuance of e-invoice
Content
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…