Important Keywords: Order No. 3/2019 – Central Tax, GST bill of supply clarification, Notification No. 2/2019, GST compliance, tax invoice rules, Finodha GST experts,
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Table of Contents
TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Removal of Difficulty
New Delhi, the 8th March, 2019
Order No. 3/2019 – Central Tax: To remove difficulty in implementation of Notification No. 2/2019 – Central Tax (Rate)
S.O.(E). —Whereas, clause (c) of sub-section (3) of section 31 the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) 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 said Act,the Central Government, on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely: ––
1.Short title. ––This Order may be called the Central 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 sub-section (3) of section 31 of the said Act shall apply to a person paying tax under Notification No.2/2019-Central Tax (Rate) dated 07.03.2019 published in the Gazette of India, Extraordinary, vide number G.S.R. No.189 (E), dated the 7th March, 2019.
[F.No. 354/25/2019-TRU]
(Dr. Sreeparvathy S.L.)
Under secretary to the Government of India
Frequently Asked Questions (📚 FAQs on Order No. 3/2019 – Central Tax)
📌 Q1: What is Order No. 3/2019 – Central Tax?
Answer:
Order No. 3/2019 – Central Tax clarifies that persons paying tax under Notification No. 2/2019 – Central Tax (Rate) must issue a bill of supply instead of a tax invoice.
👉 Need GST compliance support? Talk to Finodha Experts
🧾 Q2: What is a bill of supply under GST?
Answer:
A bill of supply is issued by businesses that:
✔️ Supply exempt goods or services
✔️ Are registered under the composition scheme
✔️ Are covered under specific government notifications like 2/2019
🚀 Not sure if you need a bill of supply? Check with Finodha GST professionals
⚠️ Q3: Why was this clarification issued?
Answer:
To remove confusion regarding whether businesses paying tax under Notification No. 2/2019 should issue a tax invoice or a bill of supply. The order confirms that they must issue a bill of supply.
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🏢 Q4: Who does this order apply to?
Answer:
Persons supplying exempted goods or services
Taxpayers under the composition scheme
Persons paying tax under Notification No. 2/2019 – Central Tax (Rate)
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📋 Q5: What is Notification No. 2/2019 – Central Tax (Rate)?
Answer:
It specifies concessional tax rates for certain categories of suppliers, especially in real estate and construction sectors, requiring them to issue a bill of supply.
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📜 Q6: What are the risks of issuing the wrong invoice type?
Answer:
❌ Issuing a tax invoice when a bill of supply is required can lead to:
Legal non-compliance
Penalties or notices from GST authorities
ITC ineligibility for customers
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📝 Q7: How to issue a bill of supply correctly?
Answer:
A bill of supply should include:
✔️ GSTIN of supplier
✔️ Date and bill number
✔️ Supplier’s details
✔️ Description of goods/services
✔️ Value of supply
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🚀 Q8: How can Finodha help with GST compliance?
Answer:
Finodha provides:
GST Registration
GST Return Filing
ITR Filing
Company Registration
MSME Registration
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🏗️ Q9: Which industries are mainly impacted by this order?
Answer:
✔️ Real estate and construction businesses
✔️ Small service providers using concessional rates
✔️ Composition scheme taxpayers
👉 Real estate or service provider? Stay GST-compliant! Finodha can assist
📢 Q10: How to keep updated on GST changes and notifications?
Answer:
Follow Finodha GST Compliance Hub
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✅ Conclusion:
Order No. 3/2019 – Central Tax provides clarity on billing procedures for taxpayers under Notification No. 2/2019.
👉 For end-to-end GST compliance and business setup, consult Finodha!
Download PDF: Order No. 3/2019 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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