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    <title>Punjab Goods and Services Tax (Removal of Difficulties) Order, 2019.</title>
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    <description>Clarifies that the bill of supply requirement in clause (c) of sub section (3) of section 31 applies to persons who pay tax under the cited state notification, aligning invoice obligations for those paying under the composition scheme or equivalent notification with the treatment for exempt supplies and resolving uncertainty about whether a bill of supply or a tax invoice must be issued.</description>
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