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 agencies/ local authorities/ PSUs registered solely for the purpose of deduction of tax at source as per provisions of section 51 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “CGST Act”).
Source: a2ztaxcorp.com
Latest Posts in "India"
- Insurance Brokers Push for Zero-Rated GST to Restore Input Tax Credit and Prevent Premium Hikes
- Delhi High Court: ITC Re-credit Cannot Be Denied Due to GST Portal Technical Limitations
- Key GST and Customs Legal Updates: E-Filing, ITC, Refunds, and Recent High Court Judgments
- CBIC to Slash Customs Clearance Time to 1-48 Hours with New Integrated Digital System
- GSTAT E-Filing: Staggered Appeal Timelines and Limitation Rules Under Section 112 Simplified
