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    <title>Clarification on issue pertaining to e-invoice</title>
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    <description>E-invoicing is required for supplies made to government departments, establishments, agencies, local authorities, and PSUs that are registered solely for deduction of tax at source, because such entities are treated as registered persons under the GST law; suppliers whose turnover exceeds the prescribed threshold must therefore issue e-invoices for supplies to these TDS-registered government entities.</description>
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      <description>E-invoicing is required for supplies made to government departments, establishments, agencies, local authorities, and PSUs that are registered solely for deduction of tax at source, because such entities are treated as registered persons under the GST law; suppliers whose turnover exceeds the prescribed threshold must therefore issue e-invoices for supplies to these TDS-registered government entities.</description>
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