Einvoice mandatory

This discussion clarifies whether contractors supplying to government departments need to generate e-invoices. For businesses with a turnover exceeding Rs. 5 crore in the previous financial year, e-invoicing became mandatory from 1st August 2023 for taxable B2B supplies. However, the applicability to government departments is debated, as they may be registered for TDS (TAN-based) rather than full GST (PAN-based). The consensus leans towards e-invoicing not being required for supplies solely to government departments registered only for TDS, as this is not considered a standard B2B transaction.