Bill of supply requirement extended to persons paying tax under specified state composition notification, clarifying invoice obligations. Extends the bill of supply requirement to persons paying tax under the State Finance Department composition notification, clarifying that clause (c) of subsection (3) of the Act requires those supplying exempted goods or services or paying tax under the composition notification to issue a bill of supply instead of a tax invoice, while persons not covered must issue a tax invoice.
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Provisions expressly mentioned in the judgment/order text.
Bill of supply requirement extended to persons paying tax under specified state composition notification, clarifying invoice obligations.
Extends the bill of supply requirement to persons paying tax under the State Finance Department composition notification, clarifying that clause (c) of subsection (3) of the Act requires those supplying exempted goods or services or paying tax under the composition notification to issue a bill of supply instead of a tax invoice, while persons not covered must issue a tax invoice.
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