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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..... rd of Indirect Taxes and 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 ref .....

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..... d that provisions of clause (c) of sub-section (3) of section 31 of 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 Marc .....

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