Removal Of Difficulty Order-03/2019 - Central Tax
Date: March 8, 2019
Subject
To remove difficulty in implementation of Notification No. 2/2019- Central Tax (Rate)
Content
S.O.(E). --- Whereas, clause (c) of sub-section (3) of section 31 the Central Goods and Services Tax Act, 2017 (12 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, and therefore any person not covered by the said…