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Bill of Supply in GST us Section 31(3)(c)
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....f a tax invoice, * A bill of supply containing such particulars and in such manner as may be prescribed under rule 49 of CGST Rules read along with rule 46 of CGST Rules. * The registered person may not issue a bill of supply if the value of the goods or services or both supplied is less than two hundred rupees. * The person who opt to pay tax on composition scheme, shall mention the words &....