Bill of supply rule clarified: composition and exempt suppliers must issue a bill of supply instead of a tax invoice. The order applies the bill of supply requirement so that persons supplying exempted goods or services or paying tax under the composition notification must issue a bill of supply instead of a tax invoice, extending that clarification expressly to taxpayers covered by the specified departmental 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 rule clarified: composition and exempt suppliers must issue a bill of supply instead of a tax invoice.
The order applies the bill of supply requirement so that persons supplying exempted goods or services or paying tax under the composition notification must issue a bill of supply instead of a tax invoice, extending that clarification expressly to taxpayers covered by the specified departmental notification.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.