Bill of supply requirement clarified: taxpayers under the specified notification must issue a bill of supply instead of a tax invoice. Clarifies that the invoice issuance rule under clause (c) of sub section (3) of Section 31 of the Andhra Pradesh Goods and Services Tax Act, 2017 requires a registered person supplying exempted goods or services or paying tax under the specified government notification to issue a bill of supply in place of a tax invoice, resolving uncertainty about applicability for taxpayers covered by that notification.
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 clarified: taxpayers under the specified notification must issue a bill of supply instead of a tax invoice.
Clarifies that the invoice issuance rule under clause (c) of sub section (3) of Section 31 of the Andhra Pradesh Goods and Services Tax Act, 2017 requires a registered person supplying exempted goods or services or paying tax under the specified government notification to issue a bill of supply in place of a tax invoice, resolving uncertainty about applicability for taxpayers covered by that notification.
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