Bill of supply requirement extended to persons paying tax under specified notification, clarifying invoice obligations for exempt or notified supplies. Clarifies that the bill of supply requirement in clause (c) of subsection (3) of section 31 of the Nagaland GST Act, 2017 applies to a person paying tax under notification F.NO.FIN/REV-3/GST/1/08 (Pt-1)(Vol.1) dated 07.03.2019, so such persons must issue a bill of supply instead of a tax invoice when supplying exempted goods or services or when covered by the notified tax scheme.
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Provisions expressly mentioned in the judgment/order text.
Bill of supply requirement extended to persons paying tax under specified notification, clarifying invoice obligations for exempt or notified supplies.
Clarifies that the bill of supply requirement in clause (c) of subsection (3) of section 31 of the Nagaland GST Act, 2017 applies to a person paying tax under notification F.NO.FIN/REV-3/GST/1/08 (Pt-1)(Vol.1) dated 07.03.2019, so such persons must issue a bill of supply instead of a tax invoice when supplying exempted goods or services or when covered by the notified tax scheme.
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