Composition taxpayer labeling must include prescribed phrases on bills and signboards or attract enforcement action. Persons opting for the composition levy 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 prominent notice or signboard at their principal and additional places of business. Failure to comply authorises the proper officer to initiate action under GST law and may attract penalty, fine or prosecution under the CGST Act and rules.
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 taxpayer labeling must include prescribed phrases on bills and signboards or attract enforcement action.
Persons opting for the composition levy 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 prominent notice or signboard at their principal and additional places of business. Failure to comply authorises the proper officer to initiate action under GST law and may attract penalty, fine or prosecution under the CGST Act and rules.
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