Clarification on issue pertaining to e-invoice.
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....ISSIONER OF COMMERCIAL TAXES CIRCULAR No. GST-11/2023 Subject: Clarification on issue pertaining to e-invoice. Representations have been received seeking clarification with respect to applicability of e-invoice under rule 48(4) of Karnataka Goods and Services Tax Rules, 2017 (hereinafter referred to as "KGST Rules") w.r.t supplies made by a registered person, whose turnover exceeds the....
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....ing, 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 KGST Act? Government Departments or establishments/ Government agencies/ local authorities/ PSUs, which are required to deduct tax at source as per provisions of section 51 of the CGS....
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