CBIC clarifies that registered person paying tax at the rate of 6 % under GST may issue a bill of supply instead of a tax invoice
Reference trail mail.
Central Board of Indirect Taxes & Customs (CBIC) has issued a Removal of Difficulty Order No. 3/2019-Central Tax dated 8th March, 2019 to clarify that registered person paying tax in terms of notification No. 2/2019-Central Tax (Rate) i.e a registered persons engaged in first supply of goods or services or both within a State up to an aggregate turnover of Rs. 50 lakhs on or after the 1st day of April in any financial year paying tax at the rate of 6%(3% CGST and 3% SGST) may issue a bill of supply instead of a tax invoice.