Union Territory goods and Services Tax Act, 2017 (Second Removal of Difficulties) Order, 2019 – Issue of Bill of Supply in lieu of Tax Invoice in case of Service Provider availing benefit of composition.
Order No. 2/2019 Dated:- 8-3-2019 Union Territory GST (UTGST)
GST
UTGST
UTGST
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Removal of Difficulty
Order No. 2/2019-Union Territory Tax
New Delhi, the 8th March, 2019
S.O. 1219 (E). Whereas, clause (vii) of section 21 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with clause (c) of sub-section (3) of section 31 the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referr
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