https://www.taxtmi.com/notifications?id=129463 Clarification was issued on the invoicing requirement under the Uttarakhand Goods and Services Tax Act, 2017 for persons supplying exempted goods or services, or paying tax under the composition scheme. Such registered persons issue a bill of supply instead of a tax invoice, while persons outside that category must issue a tax invoice. The Order extends clause (c) of sub-section (3) of section 31 to a person paying tax under the referenced notification dated 09-04-2019. en-us Tue, 09 Apr 2019 00:00:00 +0530 Fri, 19 Jun 2026 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=129463 Clarification was issued on the invoicing requirement under the Uttarakhand Goods and Services Tax Act, 2017 for persons supplying exempted goods or services, or paying tax under the composition scheme. Such registered persons issue a bill of supply instead of a tax invoice, while persons outside that category must issue a tax invoice. The Order extends clause (c) of sub-section (3) of section 31 to a person paying tax under the referenced notification dated 09-04-2019. Notifications GST - States Tue, 09 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=129463