Tax invoice

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MALAY DAS (Querist)
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01 April 2017 Respected sir
as bill of supply if supply is less then 100 their is not need to issue bill of supply. is the same in case of tax invoice? or compulsory issue tax invoice even taxable value of supply is less then 100? please advice thanks.........

Guest

Guest (Expert)

01 April 2017 The section 31(3)(b) of The CENTRAL GOODS AND SERVICES TAX BILL, 2017 a registered person may not issue a tax invoice 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.So there is no need to issue tax invoice in such case subject to rules which will be prescribed.

MALAY DAS

MALAY DAS (Querist)
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01 April 2017 Respected sir
thanks for your replies but the above questions is in case of upcoming GST is the same? please answered. thanks.......

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Guest

Guest (Expert)

01 April 2017 Didn't got your question