Clarification on issue pertaining to e-invoice

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ircular No. 14/2023 (PP6/GST/82/2023) Dated 14.08.2023 Sub: Clarification on issue pertaining to e-invoice - Regarding. Ref: Circular No. 198/10/2023-GST, dated 17.07.2023, issued by Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs. ***** In the reference cited, the Central Board of Indirect Taxes & Customs, Department of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....17 (hereinafter referred to as "TNGST Act"). 3. In order to clarify the issue and to ensure uniformity in the implementation of the provisions of law across the field formations, the Commissioner, in exercise of powers conferred by section 168 of the TNGST Act, hereby clarifies the issue as under: S. No. Issue Clarification 1. Whether e-invoicing is applicable for supplies made b....