Exempted goods supply by regular dealer. reg...

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Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 02 February 2022

YES I KNOW THE ACT IS VERY CLEAR.... BUT YOU ARE NOT REFERRING THE ABOVE NOTIFICATION & ROD.

NOTE : RULE 49 LAYS THE FORMAT FOR BILL OF SUPPLY.


CA Altamush Zafar (GST Consultant) (15971 Points)
Replied 02 February 2022

I can't understand that why are you giving superseding effect to notification or orders over the act. Even the said notification or Rod does not bar issuing bill of supply for exempted supplies.

To make it very clear if you have any misconception : a notification cannot override the Act


Shubham Dhakrey (34 Points)
Replied 08 April 2022

I stand with CA Altamush Zafar and would like to clarify the same to the over educated Mr. Pankaj Rawat - please go and learn how to interpret the law first then give your advise wherever you want to. The notification is just clarifying that in case of composition taxpayer paying tax at the rate of 6% would also issue a bill of supply as referred u/s 31(3)(c). Further, 31(3)(c) is the master section which says that a bill of supply is required to be issued in case of an exempted supply or supply under Section 10. Furthermore, over educated Mr. Pankaj Rawat please note this - THE NOTIFICATION REFERRED BY YOU IS ISSUED BY VIRTUE OF SECTION 10 ITSELF AS WRITTEN AT THE START OF THE NOTIFICATION. Please take coaching for interpretation of an Act, Rules, Circular, Notification and then come back if still you feel that you are over educated otherwise accept what we said and stop commenting. He is a Chartered Accountant having a hell lot of knowledge which is not required to be bragged of and I am going to become a CA soon.

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 21 April 2024

Shubam
Do you have your point of view or simply going by replies being posted by CA.
As far as iam concern iam certified GST practitioner.
I think you are supposed take coaching how-to Comment or reply on any forums.


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