Bill of supply requirement extended to persons covered by specified tax notification, changing invoice obligation retrospectively. The Order clarifies that the billing rule requiring a bill of supply in lieu of a tax invoice for suppliers of exempted goods or services and for persons paying tax under the composition-like notification issued on 8 April 2019 applies to those persons; it provides retrospective effect from 8 March 2019 and is made under the removal-of-difficulties power to settle invoice-form obligations for the 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 covered by specified tax notification, changing invoice obligation retrospectively.
The Order clarifies that the billing rule requiring a bill of supply in lieu of a tax invoice for suppliers of exempted goods or services and for persons paying tax under the composition-like notification issued on 8 April 2019 applies to those persons; it provides retrospective effect from 8 March 2019 and is made under the removal-of-difficulties power to settle invoice-form obligations for the covered taxpayers.
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