Bill of supply clarification extends to composition taxpayers under the goods and services tax invoicing framework. Clarification was issued on the invoicing requirement under the Uttarakhand Goods and Services Tax Act, 2017 for persons supplying exempted goods or services, or paying tax under the composition scheme. Such registered persons issue a bill of supply instead of a tax invoice, while persons outside that category must issue a tax invoice. The Order extends clause (c) of sub-section (3) of section 31 to a person paying tax under the referenced notification dated 09-04-2019.
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 clarification extends to composition taxpayers under the goods and services tax invoicing framework.
Clarification was issued on the invoicing requirement under the Uttarakhand Goods and Services Tax Act, 2017 for persons supplying exempted goods or services, or paying tax under the composition scheme. Such registered persons issue a bill of supply instead of a tax invoice, while persons outside that category must issue a tax invoice. The Order extends clause (c) of sub-section (3) of section 31 to a person paying tax under the referenced notification dated 09-04-2019.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
