Whereas, clause (c) of sub-section (3) of Section 31 the Uttarakhand Goods and Services Tax Act, 2017 (Act No. 06 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 Governor, on recommendations of the Council, is pleased to make the following Order, to remove the difficulties, namely:-

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

2. For the removal of difficulties, it is hereby clarified 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. 281 dated 09.04.2019.

(Amit Singh Negi)

Secretary