Bill of supply requirement applies to persons paying tax under specified notification, clarifying invoice obligations for exempt supplies. The Order clarifies that clause (c) of sub-section (3) of section 31 of the Kerala SGST Act - requiring a bill of supply instead of a tax invoice for exempt supplies or persons paying tax under composition provisions - shall apply to persons paying tax under the notification issued under G.O.(P) No.66/2019/TAXES dated 30th March, 2019, removing uncertainty about the applicable invoice for those covered by that notification.
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Provisions expressly mentioned in the judgment/order text.
Bill of supply requirement applies to persons paying tax under specified notification, clarifying invoice obligations for exempt supplies.
The Order clarifies that clause (c) of sub-section (3) of section 31 of the Kerala SGST Act - requiring a bill of supply instead of a tax invoice for exempt supplies or persons paying tax under composition provisions - shall apply to persons paying tax under the notification issued under G.O.(P) No.66/2019/TAXES dated 30th March, 2019, removing uncertainty about the applicable invoice for those covered by that notification.
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