Bill of supply rule extends to taxpayers paying under specified notification, clarifying invoice requirements under GST. Provisions requiring issuance of a bill of supply instead of a tax invoice for persons supplying exempt goods or services or paying under the composition regime shall apply to persons paying tax under the specified state notification dated 07.03.2019, clarifying that such persons must follow the billing regime prescribed by clause (c) of the relevant invoice provision.
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 rule extends to taxpayers paying under specified notification, clarifying invoice requirements under GST.
Provisions requiring issuance of a bill of supply instead of a tax invoice for persons supplying exempt goods or services or paying under the composition regime shall apply to persons paying tax under the specified state notification dated 07.03.2019, clarifying that such persons must follow the billing regime prescribed by clause (c) of the relevant invoice provision.
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 
