The Government of Tripura on July 19, 2023, issued Clarification on the issue pertaining to e-invoice. The circular issued by CBIC is being attached to be followed.
The following has been stated in the CBIC Circular namely: -
• The Government Departments or establishments/Government agencies/local authorities/PSUs, which are required to deduct tax at source are liable for compulsory registration.
• The Government Departments or establishments/Government agencies/local authorities/PSUs, registered solely for the purpose of deduction of tax at source are to be treated as registered persons under the GST law.
• The registered person, whose turnover exceeds the prescribed threshold for the generation of e-invoicing, is required to issue e-invoices for the supplies made to such Government Departments or establishments/Government agencies/local authorities/PSUs, etc.
[Circular No. 10/2023 – GST (State)]
