Circular, 2023

Text

Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.

To, Office of the Commissioner, State Tax, Uttar Pradesh (GST Section) Letter No. GST/2023-24/ Lucknow: Dated:

All Zonal Additional Commissioner Grade -1, Additional Commissioner Grade -2 (S.L.B.) 68 /State Tax 0?) August, 2023 State Tax, Uttar Pradesh.

Subject: Clarification on issue pertaining to e-invoice.

e - 252016 ety - o%F/08 20255 Representations have been received seeking clarification with respect to applicability of e-invoice under rule 48(4) of Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as “UPGST Rules™) w.r.t supplies made by a registered person, whose turnover exceeds the prescribed threshold for generation of e-invoicing, to Government Departments or establishments/ Government agencies/ local authorities/ PSUs registered solely for the purpose of deduction of tax at source as per provisions of section 51 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as “UPGST Act”). 2: 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 its powers conferred by section 168 of the UPGST Act, hereby clarifies the issue as under: S. No.

Tssue Whether e-{fivéicing is applicable for supplies made by a registered person, whose turnover exceeds the prescribed threshold for generation of e-invoicing, to Government Departments or establishments/ Government agencies/ local authorities/ PSUs which are registered solely for the purpose of Clarification Government Bc;)énhcnls or establishments/ Government agencies/ local authorities/ PSUs, which are required to deduct tax at source as per provisions of section 51 of the CGST/UPGST Act, are liable for compulsory registration in accordance with section 24(vi) of the UPGST Act. Therefore, Government Departments or establishments/ Government agencies/ local authorities/ PSUs, registered solely for the purpose of deduetion of tax at source as per provisions of section 51 of the deduction of tax at source as UPGST Act, are to be treated as registered Page 1of2 o :?c;&ovisiongaf;céfién 51 of éasons under the GST law as pc’f’provisions-o"f] | the UPGST Act? clause (94) of section 2 of UPGST Act. " ‘ Accordingly, 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, ctc under rule 48(4) of UPGST Rules. J 3! It is requested that suitable trade notices may be issued to publicize the contents of this Circular.

4. Difficulty, if any, in implementation of this Circular may please be brought to the notice of the Undersigned.

By Order, (Ministhy S.) Commissioner, State Tax, U.P.

Copy To:

1. Joint Commissioner (I.T.), State Tax HQ, Lucknow for uploading the Circular on the Departmental Website.

State Tax HQ, Lucknow.

Page 2 of 2

Provisions this circular answers to

Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.

Other instruments under the same Act

All of the The Uttar Pradesh Goods and Services Tax Act, 2017