Bill of supply requirement extended to persons paying tax under a specified state notification, clarifying invoice obligations for exempt supplies. The Order clarifies that the bill of supply requirement in clause (c) of sub section (3) of section 31 applies to persons paying tax under the state notification cited in the Order, thereby extending the invoice treatment for exempt supplies and persons captured 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 requirement extended to persons paying tax under a specified state notification, clarifying invoice obligations for exempt supplies.
The Order clarifies that the bill of supply requirement in clause (c) of sub section (3) of section 31 applies to persons paying tax under the state notification cited in the Order, thereby extending the invoice treatment for exempt supplies and persons captured by that notification.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.