Application of bill of supply requirement clarified to cover persons paying tax under specified state rate notification. Clarification that the bill of supply obligation replaces the tax invoice requirement for persons paying tax under the State tax rate notification issued on 7th March, 2019, extending the clause that mandates issuance of a bill of supply in place of a tax invoice to those taxpayers, pursuant to the power to remove difficulties under the Meghalaya Goods and Services Tax Act, 2017.
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Provisions expressly mentioned in the judgment/order text.
Application of bill of supply requirement clarified to cover persons paying tax under specified state rate notification.
Clarification that the bill of supply obligation replaces the tax invoice requirement for persons paying tax under the State tax rate notification issued on 7th March, 2019, extending the clause that mandates issuance of a bill of supply in place of a tax invoice to those taxpayers, pursuant to the power to remove difficulties under the Meghalaya Goods and Services Tax Act, 2017.
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