Clarification on issue pertaining to e-invoice

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..... eceived seeking clarification with respect to applicability of e-invoice under rule 48(4) of Gujarat Goods and Services Tax Rules, 2017 (hereinafter referred to as the GGST 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 regist .....

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..... rnment 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 GGST 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/GGST Act, are liable for compulsory registration .....

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