This circular provides clarity on whether e-invoicing is required when a supplier exceeding the prescribed turnover threshold makes supplies to Government departments, agencies, local authorities or PSUs that hold GST registration solely for deducting tax at source under section 51. It explains that such entities are legally considered “registered persons” because they are compulsorily registered under section 24(vi) for TDS purposes. As a result, any supplier otherwise liable to generate e-invoices must issue e-invoices for supplies made to these entities as well, in accordance with rule 48(4) of the CGST Rules.