Bill of supply obligation clarified: persons paying under the rate notification must issue a bill of supply instead of a tax invoice. The Order clarifies that the provision requiring issuance of a bill of supply in lieu of a tax invoice for suppliers of exempt goods or services and persons paying tax under the composition scheme applies to persons paying tax under the State rate notification issued on 7th March 2019, thereby extending the bill-of-supply obligation to those taxpayers.
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 obligation clarified: persons paying under the rate notification must issue a bill of supply instead of a tax invoice.
The Order clarifies that the provision requiring issuance of a bill of supply in lieu of a tax invoice for suppliers of exempt goods or services and persons paying tax under the composition scheme applies to persons paying tax under the State rate notification issued on 7th March 2019, thereby extending the bill-of-supply obligation to those taxpayers.
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