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GST - States - Highlights / Catch Notes

Home Highlights March 2024 Year 2024 This

Clarification on issue pertaining to e-invoice - Delhi SGST - ...

GST - States

March 21, 2024

Clarification on issue pertaining to e-invoice - Delhi SGST - The Circular clarifies that government departments, agencies, local authorities, and PSUs, which are registered for the sole purpose of tax deduction at source, are considered registered persons under GST law as per clause (94) of Section 2 of the DGST Act / CGST Act. Therefore, suppliers whose turnover exceeds the prescribed e-invoicing threshold must issue e-invoices for supplies made to these entities.

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