Bill of supply requirement applies to persons paying tax under the State tax rate notification, clarifying invoice obligations. The Order clarifies that the clause requiring a registered person supplying exempt goods or services, or a person paying tax under the composition scheme, to issue a bill of supply instead of a tax invoice applies to persons paying tax under the State Tax rate notification issued on 8 March 2019, thereby resolving difficulties about invoice obligations under the Tripura SGST Act.
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 requirement applies to persons paying tax under the State tax rate notification, clarifying invoice obligations.
The Order clarifies that the clause requiring a registered person supplying exempt goods or services, or a person paying tax under the composition scheme, to issue a bill of supply instead of a tax invoice applies to persons paying tax under the State Tax rate notification issued on 8 March 2019, thereby resolving difficulties about invoice obligations under the Tripura SGST Act.
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