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of <h1>Karnataka Clarifies E-Invoicing Rules for Government Supplies Over Threshold u/r 48(4) of KGST Rules 2017.</h1> The Government of Karnataka's Department of Commercial Taxes issued Circular No. GST-11/2023 to clarify the applicability of e-invoicing under rule 48(4) of the Karnataka Goods and Services Tax Rules, 2017. The clarification addresses whether e-invoicing is required for supplies made by registered persons, whose turnover exceeds the prescribed threshold, to Government Departments, agencies, local authorities, or PSUs registered solely for tax deduction at source under section 51 of the KGST Act. It confirms that these entities are considered registered persons under GST law, thus necessitating e-invoices for such transactions. Any implementation difficulties should be reported to the office.
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