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of <h1>E-Invoicing Required for Supplies to Government Entities Under CGST Rule 48(4) for High-Turnover Businesses.</h1> The circular addresses the applicability of e-invoicing under rule 48(4) of the Central Goods and Services Tax Rules, 2017, for supplies made by registered persons with turnover exceeding the prescribed threshold to Government Departments, agencies, local authorities, or Public Sector Undertakings (PSUs) registered solely for tax deduction at source under section 51 of the CGST Act. It clarifies that such entities are considered registered persons under GST law, and thus, suppliers must issue e-invoices for transactions with them. The circular requests issuing trade notices to disseminate this clarification and invites feedback on implementation difficulties.
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