Determine with reason, whether the following statements are true or fasle with reference to provisions of GST law: (i) "A registered person shall issue separate invoices for taxable and exempted goods when supplying both
CS Professional · Advanced Tax Laws · PYQS · June 2019
Determine with reason, whether the following statements are true or fasle with reference to provisions of GST law: (i) "A registered person shall issue separate invoices for taxable and exempted goods when supplying both taxable as well as exempted goods to an unregistered person".
Answer & Explanation:
The given statement is false . 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 (Rule 46A of the CGST Rules, 2017).
Topics: GST
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