Bill of supply requirement clarified for taxpayers under the State tax rate notification, defining invoice issuance obligations effective immediately Clause (c) of sub section (3) of section 31 requires registered persons supplying exempted goods or services, or paying tax under the composition provisions, to issue a bill of supply instead of a tax invoice; the State Government clarifies under its power to remove difficulties that this clause applies to persons paying tax under the State tax rate notification published on 7 March 2019, thereby determining whether a bill of supply or tax invoice must be issued.
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 clarified for taxpayers under the State tax rate notification, defining invoice issuance obligations effective immediately
Clause (c) of sub section (3) of section 31 requires registered persons supplying exempted goods or services, or paying tax under the composition provisions, to issue a bill of supply instead of a tax invoice; the State Government clarifies under its power to remove difficulties that this clause applies to persons paying tax under the State tax rate notification published on 7 March 2019, thereby determining whether a bill of supply or tax invoice must be issued.
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