Clarification on issue pertaining to e-invoice

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....ect to applicability of e-invoice under rule 48(4) of Gujarat Goods and Services Tax Rules, 2017 (hereinafter referred to as "the GGST Rules") w. r. t 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 registered solely for the purpose of deductio....

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....on 51 of the GGST 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/GGST Act, are liable for compulsory registration in accordance with section 24(vi) of the GGST Act. Therefore, Government Departments or establishments/Government agencies/local authorities/PSUs, registe....