Whereas, clause (c) of sub-section (3) of section 31 the Madhya Pradesh Goods and Services Tax Act, 2017 (19 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 lhe 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 Madhya 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 this department notification No. F A-3-16-2019-1-V(31), dated 17th May 2019.

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

By order and in the name of Governor of Madhya Pradesh,

S. D. RICHHARIYA,

Dy. Secy.