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Taxation Maharashtra Ministry of Finance Maharashtra Goods and Services Tax Act, 2017

Clarification on issue pertaining to e-invoice

24-Jul-2023 | Trade Circular No. 18T of 2023

Government of Maharashtra has reiterated a circular issued by CBIC dated 17th July 2023 regarding the Clarification on issue pertaining to e-invoice.

By virtue of this circular, it has been clarified that 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/SGST Act, are liable for compulsory registration. Further, the Government Departments or establishments/ Government agencies/ etc registered solely for the purpose of deduction of tax at source are to be treated as registered persons under the relevant provisions of the CGST Act.

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