Rajasthan Goods and Services Tax (Third Removal of Difficulties) Order, 2019 - F.12(56)/FD/Tax/2017-Pt.-III-168 - Rajasthan SGST

GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) ORDER No. F.12(56)/FD/Tax/2017-Pt.-III-168 Jaipur, dated: March 08, 2019 Whereas, clause (c) of sub-section (3) of section 31 the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 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, 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 Rajasthan Goods and Services 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 s notification No. F.12(56)FD/Tax/2017-Pt.-III-165 dated 07.03.2019. By Order of the Governor, (BISHNU CHARAN MALLICK) Joint Secretary to the Government