Issuance of invoices clarified: bill of supply requirement extended to taxpayers notified under the State composition tax notification. Clarifies that the invoice issuance rule requiring a registered person who supplies exempted goods or services or who pays tax under the composition scheme to issue a bill of supply (instead of a tax invoice) is extended to persons paying tax under the State composition notification referenced in March 2019, using the State Government's power to remove difficulties to resolve applicability uncertainty.
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Provisions expressly mentioned in the judgment/order text.
Issuance of invoices clarified: bill of supply requirement extended to taxpayers notified under the State composition tax notification.
Clarifies that the invoice issuance rule requiring a registered person who supplies exempted goods or services or who pays tax under the composition scheme to issue a bill of supply (instead of a tax invoice) is extended to persons paying tax under the State composition notification referenced in March 2019, using the State Government's power to remove difficulties to resolve applicability uncertainty.
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