Bill of supply requirement extended to persons paying tax under specified departmental notification, clarifying invoice obligations. The Order clarifies that clause (c) of sub section (3) of section 31 of the Rajasthan GST Act - requiring issuance of a bill of supply instead of a tax invoice for exempt supplies or persons taxable under the composition/notification framework - shall apply to persons paying tax under the department's notification dated 07.03.2019, issued under section 172 as a Removal of Difficulties.
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Bill of supply requirement extended to persons paying tax under specified departmental notification, clarifying invoice obligations.
The Order clarifies that clause (c) of sub section (3) of section 31 of the Rajasthan GST Act - requiring issuance of a bill of supply instead of a tax invoice for exempt supplies or persons taxable under the composition/notification framework - shall apply to persons paying tax under the department's notification dated 07.03.2019, issued under section 172 as a Removal of Difficulties.
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