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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 exceeding the prescribed turnover threshold makes supplies to Government Departments, Government agencies, local authorities or public sector undertakings registered solely for tax deduction at source. Such entities are subject to compulsory registration and are treated as registered persons under the Tamil Nadu GST framework. Their tax deduction at source registration does not remove the supplier&#039;s obligation to issue e-invoices under rule 48(4).</description>
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