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Bill of supply rule extended to notified taxpayers, requiring bills instead of tax invoices under GST. The mandate to issue a bill of supply instead of a tax invoice under clause (c) of sub-section (3) of section 31 of the Madhya Pradesh GST Act is clarified to apply to persons paying tax under the departmental notification referenced in the Order, which is issued as a removal of difficulties and specifies its commencement for administrative effect.
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Provisions expressly mentioned in the judgment/order text.
Bill of supply rule extended to notified taxpayers, requiring bills instead of tax invoices under GST.
The mandate to issue a bill of supply instead of a tax invoice under clause (c) of sub-section (3) of section 31 of the Madhya Pradesh GST Act is clarified to apply to persons paying tax under the departmental notification referenced in the Order, which is issued as a removal of difficulties and specifies its commencement for administrative effect.
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