Clarification on issue pertaining to e-invoice

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..... 023-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 .....

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..... 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 .....

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..... uired 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 .....

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