Clarification on issue pertaining to e-invoice.

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....arification on issue pertaining to e-invoice. Representations have been received seeking clarification with respect to applicability of e-invoice under rule 48(4) of the West Bengal Goods and Services Tax Rules, 2017 (hereinafter referred to as "WBGST Rules") w.r.t supplies made by a registered person, whose turnover exceeds the prescribed threshold for generation of e-invoicing, to Government ....

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....ocal authorities/ PSUs which are registered solely for the purpose of deduction of tax at source as per provisions of section 51 of the WBGST 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 CGST/WBGST Act, are liable for compulsory registration in accordance with sectio....