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of <h1>Tamil Nadu GST Order 2019: Clarification on Bill of Supply for Exempt Goods and Section 10 Tax Payers.</h1> The Tamil Nadu Goods and Services Tax (Third Removal of Difficulties) Order, 2019, issued on March 8, 2019, addresses the application of clause (c) of sub-section (3) of Section 31 of the Tamil Nadu Goods and Services Tax Act, 2017. It clarifies 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. This order, made under Section 172 of the Act, aims to remove difficulties in implementing these provisions, as recommended by the Council.
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