Clarification on issue pertaining to e-invoice.

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..... sentations 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 Departments or establishments/ Government agencies .....

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..... 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 provisions of section 51 of the CGST/SGST Act, are liable for compulsory registration in accordance with section 24(vi) of the Assam GST Act. T .....

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