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of <h1>Tripura Clarifies E-Invoicing Rules for Supplies to Government Entities u/s 51 of GST Act 2017.</h1> The Government of Tripura has issued a circular to clarify e-invoicing requirements under the Tripura State Goods and Services Tax Act, 2017. This follows a similar circular from the Government of India, addressing whether e-invoicing applies to supplies made by registered persons with turnovers exceeding a specified threshold to government entities registered solely for tax deduction at source under section 51 of the Central Goods and Services Tax Act, 2017. It confirms that such entities are considered registered persons under GST law, and e-invoices must be issued for supplies to them. The circular aims to ensure uniform implementation of these provisions.
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