Dear Sir,
A registered person Supplies the "Taxable as well as Exempted Goods" to other registered person.
Query:
1. Whether he has to prepare the
a. Tax Invoice for Taxable outward
supplies, AND
b. Bill of supply for exempted
outward supplies.
OR
c. Single invoice which contains
both type of outward supplies.
Kindly explain these details according to Section 31 of CGST Act 2017.
With regards,
R. Marimuthu.
Amendment has been done by via Notification No. 45/2017 – Central Tax Dt. 13th October, 2017 –
Where a Registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, a single “invoice-cum-bill of supply” may be issued for all such supplies.
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