Central Goods and Services Tax (Third Removal of Difficulties) Order, 2019 - Issue of Bill of Supply in lieu of Tax Invoice in case of Service Provider availing benefit of composition. - Order No. 3/2019 - Central GST (CGST)
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Bill of Supply in lieu of Tax Invoice applies to service providers availing composition scheme under relevant tax notification. The Order clarifies that the requirement to issue a bill of supply instead of a tax invoice for supplies by persons paying tax under the composition scheme shall apply to persons paying tax under the specified tax rate notification of March 2019, thereby extending clause (c) of sub section (3) of section 31 to taxpayers covered by that notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Bill of Supply in lieu of Tax Invoice applies to service providers availing composition scheme under relevant tax notification.
The Order clarifies that the requirement to issue a bill of supply instead of a tax invoice for supplies by persons paying tax under the composition scheme shall apply to persons paying tax under the specified tax rate notification of March 2019, thereby extending clause (c) of sub section (3) of section 31 to taxpayers covered by that notification.
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