Madhya Pradesh Goods and Service Tax (Third Removal of Difficulties) Order, 2019. - F-A-3-13-2019-1-V-(32) - Madhya Pradesh SGST

Commercial Tax Department Mantralya, Vallabh Bhawan, Bhopal Bhopal Dated 17 th May, 2019 F-A-3-13-2019-1-V(32) Whereas, clause (c) of sub-section (3) of section 31 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017) (hereafter referred to as the said Act) provides that a registered person supplying exempted goods or service or both or paying tax under the provision 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, in exercise of the powers conferred by section 172 of the said Act, the State Government, on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely:- 1. Short title.- This Order may be called the Madhya Pradesh Goods and Service Tax (Third Removal of Difficulties) Order, 2019. 2. For the removal of difficulties, it is hereby clarified that provisions of clause (c) of sub-section (3) of section 31 of the said Act, shall apply to a person paying tax under this department notification No. F-A-3-16-2019-1V-(31), dated 17 th May 2019. 2. This order shall come into force on the 1 st day of April, 2019. By Order and in the name of the Governor of Madhya Pradesh S.D. RICHHARIYA, Dy. Secy.