Whereas, clause (c) of sub-section (3) of section 31 the Haryana Goods and Services Tax Act, 2017 (19 of 2017) 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 the said clause has to issue a tax invoice;

Now, Therefore, in exercise of the powers conferred by section 172 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely:-

1. Short title.- This Order may be called the Haryana 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 subsection (3) of section 31 of the said Act shall apply to a person paying tax under Haryana Government, Excise and Taxation Department, notification No.32/GST-2, dated 08.03.2019.

SANJEEV KAUSHAL,

Additional Chief Secretary to Government, Haryana,

Excise and Taxation Department.