Clarification on issue pertaining to e-invoice

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..... tions have been received seeking clarification with respect to applicability of e-invoice under rule 48(4) of Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as DGST 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/PSU .....

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..... isions of section 51 of the DGST 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 DGST/SGST Act, are liable for compulsory registration in accordance with section 24(vi) of the DGST Act. Therefore, Government Departments or establishments/Government agencies/local authorities .....

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