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    <title>Clarification on issue pertaining to e-invoice</title>
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    <description>E-invoicing applies where a registered supplier exceeds the prescribed turnover threshold and supplies Government Departments, Government agencies, local authorities, or public sector undertakings registered solely to deduct tax at source. Such entities are compulsorily registered and treated as registered persons under the GST framework. Their registration exclusively for tax deduction at source does not exclude supplies made to them from e-invoicing requirements.</description>
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