Composition scheme: suppliers may not collect tax from customers and are prohibited from issuing tax invoices. Under the composition scheme the supplier is restricted from collecting tax from customers and is not entitled to issue a tax invoice; the supplier cannot levy tax on sales to end customers and must comply with the prohibition on tax collection and invoice issuance while operating under the composition regime.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Composition scheme: suppliers may not collect tax from customers and are prohibited from issuing tax invoices.
Under the composition scheme the supplier is restricted from collecting tax from customers and is not entitled to issue a tax invoice; the supplier cannot levy tax on sales to end customers and must comply with the prohibition on tax collection and invoice issuance while operating under the composition regime.
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