West Bengal Goods and Services Tax (Third Removal of Difficulties) Order, 2019

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....March, 2019 Order No. 3/2019-State Tax Whereas, clause (c) of sub-section (3) of section 31 the West Bengal Goods and Services Tax Act, 2017 (West Ben.Act XXVIII of 2017) (hereinafter referred to as the said Act) provides that a registered person supplying exempted goods or services or both or paying tax under the provisions of section 10 shall issue, instead of a tax invoice, a bill of supply, ....