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    <title>Union Territory goods and Services Tax Act, 2017 (Second Removal of Difficulties) Order, 2019 - Issue of Bill of Supply in lieu of Tax Invoice in case of Service Provider availing benefit of composition.</title>
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    <description>Clarifies that suppliers paying tax under Notification No. 2/2019-Union Territory Tax (Rate) are required to issue a bill of supply instead of a tax invoice where composition provisions or exempt supplies apply; the Order removes the difficulty by expressly extending the bill-of-supply treatment to persons covered by that notification under the Union Territory GST framework.</description>
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