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of <h1>Jharkhand GST Order 2019: Registered Suppliers of Exempt Goods Must Issue Bill of Supply, Not Tax Invoice.</h1> The Jharkhand Goods and Services Tax (Third Removal of Difficulties) Order, 2019, issued on April 25, 2019, clarifies the application of clause (c) of sub-section (3) of section 31 of the Jharkhand GST Act, 2017. It mandates that registered persons supplying exempted goods or services, or paying tax under section 10, must issue a bill of supply instead of a tax invoice. The order, made under section 172 of the Act, applies to those paying tax under notification No 2/2019, as published in the Jharkhand Gazette on April 26, 2019.
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