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<h1>Punjab GST Order Clarifies Bill of Supply Requirement for Exempt Goods and Services, Retroactive from March 2019.</h1> The Punjab Goods and Services Tax (Third Removal of Difficulties) Order, 2022, issued by the Department of Excise and Taxation, clarifies the application of clause (c) of sub-section (3) of section 31 of the Punjab GST Act, 2017. It mandates that registered persons supplying exempt goods or services, or paying tax under section 10, must issue a bill of supply instead of a tax invoice. This order, effective retroactively from March 8, 2019, applies to those complying with Notification No. S.O.32/P.A.5/2017/Ss. 9, 11, and 16/2019, dated April 8, 2019.