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<h1>Service Providers Using Composition Scheme Must Issue Bill of Supply, Not Tax Invoice, per Section 10 Clarification.</h1> The Union Territory Goods and Services Tax Act, 2017 (Second Removal of Difficulties) Order, 2019, clarifies that service providers availing the benefit of composition under section 10 of the Act must issue a bill of supply instead of a tax invoice. This order, effective from March 8, 2019, is issued by the Central Government to address difficulties arising from the interpretation of section 31 of the Central Goods and Services Tax Act, 2017, in conjunction with section 21 of the Union Territory Goods and Services Tax Act, 2017. The order applies to those paying tax under Notification No. 2/2019-Union Territory Tax (Rate).