E-invoicing applicability: suppliers above threshold must issue e-invoices to TDS-registered government entities. Supplies by a registered person whose turnover exceeds the e-invoicing threshold to Government Departments, agencies, local authorities or PSUs that are registered solely for tax deduction at source must be invoiced using the e-invoicing mechanism because those entities are treated as registered persons under GST law; the supplier is therefore required to issue e-invoices under the relevant e-invoice rule.