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    <title>Clarification on issue pertaining to e-invoice.</title>
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    <description>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.</description>
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