Bill of supply requirement extended to persons paying tax under specified notification, clarifying invoice obligations under GST. The Order clarifies that clause (c) of sub-section (3) of section 31, requiring a registered person supplying exempted goods or services or paying tax under composition-like provisions to issue a bill of supply instead of a tax invoice, applies to persons paying tax under the State notification referenced in the Order, thereby aligning their invoice issuance obligations with the bill-of-supply regime.
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 specified notification, clarifying invoice obligations under GST.
The Order clarifies that clause (c) of sub-section (3) of section 31, requiring a registered person supplying exempted goods or services or paying tax under composition-like provisions to issue a bill of supply instead of a tax invoice, applies to persons paying tax under the State notification referenced in the Order, thereby aligning their invoice issuance obligations with the bill-of-supply regime.
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