Composition taxable person labelling requirement: failure to display prescribed wording on bills and signboards may invite enforcement action. Composition taxable persons must print 'COMPOSITION TAXABLE PERSON, NOT ELIGIBLE TO COLLECT TAX ON SUPPLIES' in bold capital letters on every bill of supply and display 'COMPOSITION TAXABLE PERSON' in bold capital letters on a notice or signboard at their principal and additional places of business; failure to comply may prompt the proper officer to initiate action under GST law and attract penalty, fine or prosecution.
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Provisions expressly mentioned in the judgment/order text.
Composition taxable person labelling requirement: failure to display prescribed wording on bills and signboards may invite enforcement action.
Composition taxable persons must print "COMPOSITION TAXABLE PERSON, NOT ELIGIBLE TO COLLECT TAX ON SUPPLIES" in bold capital letters on every bill of supply and display "COMPOSITION TAXABLE PERSON" in bold capital letters on a notice or signboard at their principal and additional places of business; failure to comply may prompt the proper officer to initiate action under GST law and attract penalty, fine or prosecution.
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