Clarification on issue pertaining to e-invoice

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....6 File No: REV03-12039(31)/62/2023-COMM, Date. 20/07/2023 Sub: Clarification on issue pertaining to e-invoice-Reg. Ref : Circular No.198/10/2023-GST, dated 17.07.2023 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. Representations have been received seeking clarification with respect to applicability of e-invoice ....

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.... Issue Clarification 1. Whether e-invoicing is applicable for supplies made by a registered person, whose turnover exceeds the prescribed threshold for generation of e-invoicing, to Government Departments or establishments/ Government agencies/ local authorities/ PSUs which are registered solely for the purpose of deduction of tax at source as per provisions of section 51 of the APGST A....