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of <h1>Mizoram GST Order 2019: Clarifies Bill of Supply Requirement for Exempt Goods, Services, and Section 10 Taxpayers.</h1> The Mizoram Goods and Services Tax (Third Removal of Difficulties) Order, 2019, issued on March 22, 2019, clarifies the application of clause (c) of sub-section (3) of section 31 of the Mizoram GST Act, 2017. This clause requires registered persons supplying exempt goods or services, or those paying tax under section 10, to issue a bill of supply instead of a tax invoice. The order specifies that these provisions also apply to individuals paying tax under notification No 2/2019-State Tax (Rate) dated March 22, 2019. The order is enacted by the Governor of Mizoram upon the Council's recommendation.
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