Bill of supply framework clarified for taxpayers under the notified state tax rate category. Clarification is issued that the requirement in section 31(3)(c) of the Tripura State Goods and Services Tax Act, 2017, concerning issuance of a bill of supply instead of a tax invoice, applies to a person paying tax under the specified notification on state tax rates. The order is made to remove difficulties and aligns invoicing treatment for that notified category of taxpayer with the existing bill of supply framework.
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Provisions expressly mentioned in the judgment/order text.
Bill of supply framework clarified for taxpayers under the notified state tax rate category.
Clarification is issued that the requirement in section 31(3)(c) of the Tripura State Goods and Services Tax Act, 2017, concerning issuance of a bill of supply instead of a tax invoice, applies to a person paying tax under the specified notification on state tax rates. The order is made to remove difficulties and aligns invoicing treatment for that notified category of taxpayer with the existing bill of supply framework.
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