Whereas, clause (c) of sub-section (3) of section 31 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 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 State Government, on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely:-

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

2. For the removal of difficulties, it is hereby clarified that provisions of clause (c) of sub-section (3) of section 31 of the said Act shall apply to a person paying tax under Notification No.2/2019- State Tax (Rate) dated 07.03.2019 published in the Gazette of Himachal Pradesh vide Number EXN-F(10)-5/2019 on 8th March, 2019.

By Order,

Jagdish Chander Sharma

Principal Secretary (E&T) to the

Government of Himachal Pradesh