Composition taxable person declaration required under GST rules; failure to display prescribed wording may invite enforcement action and penalties. Bills of supply issued by composition taxable persons must state 'COMPOSITION TAXABLE PERSON, NOT ELIGIBLE TO COLLECT TAX ON SUPPLIES' in bold capital letters, and every principal or additional place of business must display 'COMPOSITION TAXABLE PERSON' in bold capital letters; non compliance may invite action under GST law including penalties, fines or prosecution.
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 taxable person declaration required under GST rules; failure to display prescribed wording may invite enforcement action and penalties.
Bills of supply issued by composition taxable persons must state "COMPOSITION TAXABLE PERSON, NOT ELIGIBLE TO COLLECT TAX ON SUPPLIES" in bold capital letters, and every principal or additional place of business must display "COMPOSITION TAXABLE PERSON" in bold capital letters; non compliance may invite action under GST law including penalties, fines or prosecution.
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