Clarification on issue pertaining to e-invoice - GST - States - 12039(31)/62/2023

GOVERNMENT OF ANDHRA PRADESH COMMERCIAL TAXES DEPARTMENT PROCEEDINGS OF THE CHIEF COMMISSIONER OF STATE TAX, ANDHRA PRADESH :: GUNTUR PRESENT: SRI. M.GIRIJA SHANKAR, I.A.S. CCST s Ref. CIRCULAR Computer No: 2148376 File No: REV03-12039(31)/62/2023-COMM, Date. 20/07/2023 Sub: Clarification on issue pertaining to e-invoice-Reg. Ref : Circular No.198/10/2023-GST, dated 17.07.2023 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. Representations have been received seeking clarification with respect to applicability of e-invoice under rule 48(4) of Andhra Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as APGST Rules ) w.r.t supplies made by a registered person, whose turnover exceeds the prescribed threshold for generation of e-invoicing, to Government Departments or establishments/ Government agencies/ local authorities/ PSUs registered solely for the purpose of deduction of tax at source as per provisions of section 51 of the Andhra Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as APGST Act ). 2. In order to clarify the issue and to ensure uniformity in the implementation of the provisions of law across the field formations, the Chief Commissioner, in exercise of his powers conferred by section 168 (1) of the APGST Act, hereby clarifies the issue as under: S. No. Issue Clarification 1. Whether e-invoicing is applicable for supplies made by a registered person, whose turnover exceeds the prescribed threshold for generation of e-invoicing, to Government Departments or establishments/ Government agencies/ local authorities/ PSUs which are registered solely for the purpose of deduction of tax at source as per provisions of section 51 of the APGST Act? Government Departments or establishments/ Government agencies/ local authorities/ PSUs, which are required to deduct tax at source as per provisions of section 51 of the CGST/SGST Act, are liable for compulsory registration in accordance with section 24(vi) of the APGST Act. Therefore, Government Departments or establishments/ Government agencies/ local authorities/ PSUs, registered solely for the purpose of deduction of tax at source as per provisions of section 51 of the APGST Act, are to be treated as registered persons under the GST law as per provisions of clause (94) of section 2 of APGST Act. Accordingly, the registered person, whose turnover exceeds the prescribed threshold for generation of e-invoicing, is required to issue e-invoices for the supplies made to such Government Departments or establishments/ Government agencies/ local authorities/ PSUs, etc under rule 48(4) of APGST Rules. 3. It is requested that suitable trade notices may be issued to publicize the contents of this Circular. 4. Difficulty, if any, in implementation of this Circular may please be brought to the notice of the Chief Commissioner. M Girija Shankar I.A.S Chief Commissioner