GST ON BILL OF SUPPLY

Sir,

Thanks for your reply. But Sir with same GST no, sometimes they are issuing Tax invoice and sometimes Bill of Supply. Why it is like this. Please clarify.

As per GST guidelines, which came into force on July 18, 2022, exempt the following destinations from GST.

Economy class tickets to and from:

• Bagdogra (West Bengal)
• North-Eastern States (Assam, Sikkim, Tripura, Arunachal Pradesh, Manipur, Mizoram, Meghalaya, and Nagaland)

Thats why , Route to/from Bagdorga........issues Bill of Supply and in other cases issue Tax Invoices.

In case of exempt supply, Bill of Supply issues and there is NO GST on it so no question of ITC on it.

In  Case of Tax Invoice, You can avail ITC subject to satification of conditions laid down u/s 16& 17 CGST Act 

Thanks you Sir for your reply.