The Government of Odisha on September 07, 2023, issued a clarification regarding the applicability of e-invoice with respect to supplies made by a registered person to the Government Department or establishment/Government agencies/local authorities/PSUs registered solely for the purpose of TDS
The following has been clarified namely: -
• It states that it is hereby clarified that Government Departments Establishment/Government/ agencies/local authorities/PSUs registered solely as Tax Deductors at Source under Section 51 of the CGST/OGST Act,2017 are to be treated as registered persons under the GST law and accordingly, the supplies from a registered person to a Government entity falls under the category of B2B supplies.
• It states that the registered person, whose turnover exceeds the prescribed threshold for 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. under rule 48(4) of the OGST Rules.
[Notification No. FIN-CT1-TAX-0037-2023-25404/F]
