हिन्दी 
தமிழ் 
मराठी 
ગુજરાતી
In a recent development, the GST Policy Wing has issued an important clarification regarding the application of e-invoicing. According to Circular No. 198/10/2023-GST dated July 17, 2023, the clarification pertains to supplies made to various government entities.
Government departments, establishments, agencies, local authorities, and PSUs (Public Sector Undertakings) that are required to deduct tax at source under section 51 of the CGST/SGST Act are now obligated to undergo compulsory registration as per section 24(vi) of the CGST Act.
This means that government entities registered solely for the purpose of tax deduction under section 51 of the CGST Act will now be considered as registered entities under GST law, as outlined in clause (94) of section 2 of the CGST Act.