Bill of supply requirement clarified to cover taxpayers falling under the specified State tax rate notification, confirming invoice obligations. Clarifies that clause (c) of sub section (3) of section 31 requiring a bill of supply instead of a tax invoice for suppliers of exempt goods or services or taxpayers under the composition provisions applies to persons paying tax under Notification No. 2/2019 State Tax (Rate) dated 07.03.2019, issued as a Removal of Difficulties Order under section 172.
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Provisions expressly mentioned in the judgment/order text.
Bill of supply requirement clarified to cover taxpayers falling under the specified State tax rate notification, confirming invoice obligations.
Clarifies that clause (c) of sub section (3) of section 31 requiring a bill of supply instead of a tax invoice for suppliers of exempt goods or services or taxpayers under the composition provisions applies to persons paying tax under Notification No. 2/2019 State Tax (Rate) dated 07.03.2019, issued as a Removal of Difficulties Order under section 172.
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