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    <title>Jharkhand Goods and Services Tax (Third Removal of Difficulties) Order, 2019.</title>
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    <description>The Order clarifies that clause (c) of sub-section (3) of section 31, requiring a registered person supplying exempted goods or services or paying tax under composition-like provisions to issue a bill of supply instead of a tax invoice, applies to persons paying tax under the State notification referenced in the Order, thereby aligning their invoice issuance obligations with the bill-of-supply regime.</description>
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      <description>The Order clarifies that clause (c) of sub-section (3) of section 31, requiring a registered person supplying exempted goods or services or paying tax under composition-like provisions to issue a bill of supply instead of a tax invoice, applies to persons paying tax under the State notification referenced in the Order, thereby aligning their invoice issuance obligations with the bill-of-supply regime.</description>
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