Composition Dealer designation required on retail invoices, indicating inability to charge VAT and immediate compliance mandated. Dealers who have elected to pay tax under the composition scheme must include on retail invoices the words 'Composition Dealer' and the explanatory phrase '(Not eligible to charge VAT on Bill)' at the top, in addition to statutory invoice particulars; this invoicing requirement is immediate and directed for departmental dissemination and implementation.
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 Dealer designation required on retail invoices, indicating inability to charge VAT and immediate compliance mandated.
Dealers who have elected to pay tax under the composition scheme must include on retail invoices the words "Composition Dealer" and the explanatory phrase "(Not eligible to charge VAT on Bill)" at the top, in addition to statutory invoice particulars; this invoicing requirement is immediate and directed for departmental dissemination and implementation.
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