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    <title>Kerala State Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019</title>
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    <description>The Order clarifies that clause (c) of sub-section (3) of section 31 of the Kerala SGST Act - requiring a bill of supply instead of a tax invoice for exempt supplies or persons paying tax under composition provisions - shall apply to persons paying tax under the notification issued under G.O.(P) No.66/2019/TAXES dated 30th March, 2019, removing uncertainty about the applicable invoice for those covered by that notification.</description>
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      <description>The Order clarifies that clause (c) of sub-section (3) of section 31 of the Kerala SGST Act - requiring a bill of supply instead of a tax invoice for exempt supplies or persons paying tax under composition provisions - shall apply to persons paying tax under the notification issued under G.O.(P) No.66/2019/TAXES dated 30th March, 2019, removing uncertainty about the applicable invoice for those covered by that notification.</description>
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