Bill of supply requirement extended to taxpayers under notified composition-rate provisions, clarifying invoice obligations instead of tax invoices. Clarification that persons supplying exempt goods or services or paying tax under the state-notified composition-style provision must issue a bill of supply, and that any registered person not covered by that category is required to issue a tax invoice. The Order uses removal-of-difficulties authority to align invoice obligations with the notified tax treatment and resolve uncertainty arising from the state 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 taxpayers under notified composition-rate provisions, clarifying invoice obligations instead of tax invoices.
Clarification that persons supplying exempt goods or services or paying tax under the state-notified composition-style provision must issue a bill of supply, and that any registered person not covered by that category is required to issue a tax invoice. The Order uses removal-of-difficulties authority to align invoice obligations with the notified tax treatment and resolve uncertainty arising from the state notification.
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