Whereas, clause (c) of subsection (3) of section 31 the Gujarat Goods and Services Tax Act, 2017 (Guj.25 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;

Now, Therefore, in exercise of the powers conferred by section 172 of the said Act, the Government of Gujarat, on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely: -

1. Short title.- This Order may be called the Gujarat Goods and Services Tax (Third Removal of Difficulties) Order, 2019.

2. For the removal of difficulties, it is hereby clarified thatprovisions of clause (c) of sub-section (3) of section 31 of the said Act shall apply to a person paying tax under Government Notification, Finance Department, No.(GHN-22)GST-2019/S.11(1)(42)-TH:- dated the 07.03.2019, Notification No.2/2019-State Tax (Rate).

3. This order shall come into force on the 1st day of April, 2019.

By order and in the name of the Governor of Gujarat,

C J Mecwan

Joint Secretary to Government.