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of <h1>Maharashtra Clarifies Tax Invoice Rules for Exempt Supplies and Section 10 Taxpayers under GST Act 2017.</h1> The Maharashtra 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 Maharashtra Goods and Services Tax Act, 2017. This clause mandates that registered persons supplying exempted goods or services or paying tax under section 10 must issue a bill of supply instead of a tax invoice. The order specifies that these provisions also apply to persons paying tax under Notification No. 2/2019-State Tax (Rate) dated 7th March 2019. This order was issued by the Government of Maharashtra to address and remove related difficulties.
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