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of <h1>Chhattisgarh GST Order Clarifies Invoicing for Exempt Goods and Services; Bill of Supply Required Instead of Tax Invoice.</h1> The Chhattisgarh Goods and Services Tax (Third Removal of Difficulties) Order, 2019, clarifies the application of clause (c) of sub-section (3) of section 31 of the Chhattisgarh GST Act, 2017. It specifies that registered persons supplying exempt goods or services, or those paying tax under section 10, should issue a bill of supply instead of a tax invoice. The order, issued by the State Government on the Council's recommendation, applies to individuals paying tax under notification No 2/2019-State Tax (Rate) dated 07.03.2019.
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