9911796707
TMI BlogClarification on issue pertaining to e-invoice.X X X X Extracts X X X X X X X X Extracts X X X X ..... ner of State Tax/ Assistant Commissioner of State Tax (All) Superintendent of State Tax (All)/ Inspector of State Tax (All) Subject: Clarification on issue pertaining to e-invoice. Madam / Sir, The Government of India, Ministry of Finance, Department of Revenue, Tax Research Unit vide Circular No. 198/10/2023 GST dated 17th July, 2023 has issued a clarification on issue pertaining to e-invoice, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Board of Indirect Taxes and Customs GST Policy Wing **** New Delhi, Dated the 17th July, 2023 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All) Madam/Sir, Subject: Clarification on issue pertaining to e-invoice. Representations have been received seeking clarification wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 CGST Act? Governmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tablishments/ Government agencies/ local authorities/ PSUs, etc under rule 48(4) of CGST 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 Board. Hindi version would follow. (Sanjay Mangal) Principal Commissioner (GST) - Circular - Tra ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
