A Government Department is registered under GST. Its aggregate turnover in the preceding financial year was ₹22 crore. You are required to comment with the help of relevant provisions whether the said Department is requi

Particulars Following entities are exempt from the mandatory requirement of e-invoicing: (a) Special Economic Zone units. (b) Insurer or banking company or financial institution including Non-Banking Financial Company (NBFC). (c) GTA supplying services in relation to transportation of goods by road in a goods carriage. (d) Supplier of passenger transportation service. (e) Person supplying services by way of admission to exhibition of cinematograph films in multiplex screens. (f) Government Department and a local authority. Further, the above taxpayers exempted from the mandatory requirement of e-invoicing are required to provide a declaration on the tax invoice stating that though their aggregate turnover exceeds the notified aggregate turnover for e-invoicing, they are not required to prepare an e-invoice. Above mentioned entities are not required to issue e-invoices, even if their turnover exceeds ₹10 crore in the preceding financial year from 2017-18 onwards but are required to provide a declaration as discussed above. Thus, in the given case, the Government Department is not required to issue e-invoices in the current financial year, even if it's aggregate turnover has exceeded ₹10 crore.