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of <h1>Uttarakhand GST Order 2019 Clarifies Bill of Supply Requirement for Exempt Goods, Section 31(3)(c) Explained.</h1> The Uttarakhand Goods and Services Tax (Third Removal of Difficulties) Order, 2019, clarifies provisions under the Uttarakhand GST Act, 2017. Specifically, it addresses clause (c) of sub-section (3) of Section 31, which mandates that registered persons supplying exempted goods or services, or those paying tax under Section 10, must issue a bill of supply instead of a tax invoice. The order, issued by the Governor on the Council's recommendation, aims to remove difficulties by applying these provisions to individuals paying tax under Notification No. 281 dated April 9, 2019.
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