Bihar Goods and Services Tax (Third Removal of Difficulties) Order, 2019.
Order No. 03/2019 Dated:- 8-3-2019 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
COMMERCIAL TAX DEPARTMENT
NOTIFICATION
The 8th March 2019
Removal of Difficulty Order No. 03/2019- State Tax
S.O. 53, Dated 8th March 2019.- Whereas, clause (c) of sub-section (3) of section 31 the Bihar 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 clause has to issue a tax invoice;
Now, Therefore
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