Latest GST update on issues pertaining to e-invoicing

Latest GST update on issues pertaining to e-invoicing

  • Published on: Jan 01, 1970

Circular No. 198/10/2023


Clarification on issues pertaining to e-invoicing:


Applicability of e-invoicing where the registered person whose aggregate turnover exceeds the prescribed limit for generation of e-invoices, supplies to Government Departments or establishments/ agencies/ local authorities/ PSUs


The CBIC has clarified that 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 CGST Act.

Accordingly, the registered person whose turnover exceeds the prescribed threshold for generation of e-invoicing, are required to issue e-invoices for the supplies made to Government Departments or establishments / Government agencies / local authorities / PSUs, etc., registered solely for the purpose of TDS.


Authored by Vanshika Gupta


Hey, it's Vanshika Gupta, a CA Finalist, who has graduated from Dr. Bhim Rao Ambedkar College, University of Delhi(DU). Working as an Associate II at Nucleus Advisors, I am passionate about indirect taxation and have experience in it. You can reach me at Vanshika.gupta@nucleusadvisors.in