E-invoicing obligations apply to supplies made to government entities registered for TDS, requiring issuance of e-invoices. Suppliers whose turnover exceeds the e-invoicing threshold must issue e-invoices for supplies to Government Departments, agencies, local authorities, and PSUs that are registered solely for tax deduction purposes; such entities are treated as registered persons and therefore fall within the scope of the e-invoicing obligation under the relevant rule. The Commissioner directed uniform implementation, publicity via trade notices, and reporting of any implementation difficulties.