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Composition service provider to issue ‘bill of supply’ in place of ‘tax invoice’

The Central Board of Indirect Taxes and Customs (“CBIC”) vide Removal of Difficulty Order No. 3/2019-Central Tax dated March 08, 2019 has clarified that any registered person supplying exempted goods or services, paying tax under composition scheme or paying GST @ 6% under notification no 02/2019- Central Tax (Rate) dated March 07, 2019 shall issue Bill of Supply instead of Tax Invoice.


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