Bill of supply requirement extended to persons paying tax under a specified Assam notification, clarifying invoice obligations. The Order clarifies that the bill of supply provision in clause (c) of sub section (3) of section 31 of the Assam GST Act applies to persons paying tax under the State notification referenced, specifying that such persons must issue a bill of supply instead of a tax invoice; the Order is made under section 172 and is deemed effective from the earlier commencement date.
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 extended to persons paying tax under a specified Assam notification, clarifying invoice obligations.
The Order clarifies that the bill of supply provision in clause (c) of sub section (3) of section 31 of the Assam GST Act applies to persons paying tax under the State notification referenced, specifying that such persons must issue a bill of supply instead of a tax invoice; the Order is made under section 172 and is deemed effective from the earlier commencement date.
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 
