Union Territory goods and Services Tax Act, 2017 (Second Removal of Difficulties) Order, 2019 - Issue of Bill of Supply in lieu of Tax Invoice in case of Service Provider availing benefit of composition.

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..... Customs Removal of Difficulty Order No. 2/2019-Union Territory Tax New Delhi, the 8th March, 2019 S.O. 1219 (E). --- Whereas, clause (vii) of section 21 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with clause (c) of sub-section (3) of section 31 the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) provides that a register .....

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..... f the said Act read with clause (vii) of section 21 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017) shall apply to a person paying tax under Notification No. 2/2019-Union Territory Tax (Rate) dated 07.03.2019 published in the Gazette of India, Extraordinary, vide number G.S.R. No.191 (E), dated the 7th March, 2019. [F.No. 354/25/2019-TRU] (Dr. Sreeparvathy S.L.) Under secretary .....

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