Invoice and bill of supply

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MALAY DAS (Querist)
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04 April 2017 Respected sir/madam
some item are taxable and non-taxable. hence a taxable person is need to use both taxable invoice and bill of supply or only taxable invoice? please advice thanks........

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Guest (Expert)

12 April 2017 The section 31(3)(c ) of the GST Act read as follows :
(c) 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 containing such particulars and in such manner as may be prescribed:
Provided that the registered person may not issue a bill of supply if the value of
the goods or services or both supplied is less than two hundred rupees subject to
such conditions and in such manner as may be prescribed;
The words used in the sub clause are “ shall issue” ,therefore it is an obligation on the part of supplier to issue tax invoice for taxable supplies and bill of supply for non taxable supplies.