Bill of supply requirement applied to persons paying tax under specified Puducherry GST rate notification, clarifying invoice obligations. The Order clarifies that the bill of supply requirement under clause (c) of sub-section (3) of section 31 of the Puducherry GST Act applies to persons paying tax under the Puducherry GST rate notification issued by the Government, requiring them to issue a bill of supply instead of a tax invoice when supplying exempted goods or services or when covered by that notification.
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Provisions expressly mentioned in the judgment/order text.
Bill of supply requirement applied to persons paying tax under specified Puducherry GST rate notification, clarifying invoice obligations.
The Order clarifies that the bill of supply requirement under clause (c) of sub-section (3) of section 31 of the Puducherry GST Act applies to persons paying tax under the Puducherry GST rate notification issued by the Government, requiring them to issue a bill of supply instead of a tax invoice when supplying exempted goods or services or when covered by that notification.
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