Bill of supply requirement clarified for a notified tax-paying category under the Uttar Pradesh GST framework. The bill of supply requirement under the Uttar Pradesh Goods and Services Tax Act is clarified to extend to a person paying tax under the specified notification dated 1 April 2019. The order removes difficulty in the application of clause (c) of sub-section (3) of section 31 by making it applicable to that category of taxpayer, so that the invoice and bill of supply treatment follows the same statutory basis for persons covered by the 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 for a notified tax-paying category under the Uttar Pradesh GST framework.
The bill of supply requirement under the Uttar Pradesh Goods and Services Tax Act is clarified to extend to a person paying tax under the specified notification dated 1 April 2019. The order removes difficulty in the application of clause (c) of sub-section (3) of section 31 by making it applicable to that category of taxpayer, so that the invoice and bill of supply treatment follows the same statutory basis for persons covered by the notification.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
