Clarification on E-Invoicing for Supplies to Government Entities: CBIC Circular 198/10/2023-GST

CIRCULAR NO. 198/10/2023-GST [F. NO. CBIC-20001/5/2023-GST]CLARIFICATION ON ISSUE PERTAINING TO E-INVOICECIRCULAR NO. 198/10/2023-GST [F. NO. CBIC-20001/5/2023-GST], DATED 17-7-2023Representations have been received seeking clarification with respect to applicability of e-invoice under rule 48(4) of Central Goods and Services Tax Rules, 2017 (hereinafter referred to as “CGST 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 registered solely for the purpose of deduction of...

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