Clarification on issue pertaining to e-invoice.

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..... ng to e-invoice. No. CT/GST-15/2017/851 . Representations have been received seeking clarification with respect to applicability of e-invoice under rule 48(4) of Assam Goods and Services Tax Rules, 2017 (hereinafter referred to as Assam GST Rules ) w.r.t supplies made by a registered person, whose turnover exceeds the prescribed threshold for generation of e-invoicing, to Government Departm .....

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..... eration 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 Assam GST Act? Government Departments or establishments/ Government agencies/ local authorities/ PSUs, which are required to deduct tax at source as per provi .....

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..... 3. This Circular is clarificatory in nature and not meant for any interpretation of provisions of the Act and rules. 4. Difficulties, if any, in implementation of the above instructions may be brought to the notice of the Commissioner at an early date. 5. This Circular shall be deemed to have been issued on 17th July, 2023. ( Rakesh Agarwala, IAS.,) Principal Commissioner of Sta .....

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