Bill of supply requirement extended to persons paying tax under specified composition notification, clarifying invoice obligations. Clarifies that the bill of supply requirement for supplies of exempt goods or services applies to persons paying tax under the specified composition notification, requiring those persons to issue a bill of supply instead of a tax invoice and resolving uncertainty about invoice form and compliance for notification-covered taxpayers.
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 composition notification, clarifying invoice obligations.
Clarifies that the bill of supply requirement for supplies of exempt goods or services applies to persons paying tax under the specified composition notification, requiring those persons to issue a bill of supply instead of a tax invoice and resolving uncertainty about invoice form and compliance for notification-covered taxpayers.
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