Circular 198/10/2023 - Central Tax

Date: July 17, 2023

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Subject

Clarification on issue pertaining to e-invoice

Content

Representations 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 agen…

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