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<h1>Assam GST Order Clarifies Bill of Supply Requirement for Exempt Goods and Section 10 Taxpayers, Effective March 8, 2019.</h1> The Assam Goods and Services Tax (Third Removal of Difficulties) Order, 2019, issued by the Government of Assam, clarifies the application of clause (c) of sub-section (3) of section 31 of the Assam GST Act, 2017. It mandates that individuals supplying exempted goods or services, or paying tax under section 10, must issue a bill of supply instead of a tax invoice. This order, effective from March 8, 2019, applies to those covered under notification No. FTX.56/2017/Pt-II/189 dated June 3, 2019, as published in the Assam Gazette.