Clarification on issue pertaining to e-invoice.

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..... he Circular seeks to provide clarification with respect to applicability of e-invoice under rule 48(4) of the Haryana Goods and Services Tax Rules, 2017 (hereinafter referred to as the HGST 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 author .....

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..... lishments/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 HGST 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 compulsor .....

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