Punjab Goods and Services Tax (Third Removal of Difficulties) Order, 2022.

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..... 53/P.A.5/2017/S.172/2022.-Whereas, clause (c) of sub-section (3) of section 31 the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 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 perso .....

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