Himachal Pradesh Goods and Services Tax (Third Removal of Difficulties) Order, 2019

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..... of Section 31 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 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; .....

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