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        Case ID :
        VAT - Delhi

        Composition dealer, VAT not to be charged - F.1(17)/P-II/VAT/ACT/2007/3761 - Delhi Value Added Tax

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        Composition dealer designation must be endorsed on retail invoices stating VAT not to be charged as mandatory requirement. Mandates that dealers under the composition scheme must endorse in bold the legend 'Composition dealer, VAT not to be charged' below the total on all retail invoices, cash memos and bills; requirement applies to point-of-sale documents and takes effect immediately as an administrative compliance measure under the relevant VAT Act.
                        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 must be endorsed on retail invoices stating VAT not to be charged as mandatory requirement.

                              Mandates that dealers under the composition scheme must endorse in bold the legend "Composition dealer, VAT not to be charged" below the total on all retail invoices, cash memos and bills; requirement applies to point-of-sale documents and takes effect immediately as an administrative compliance measure under the relevant VAT Act.


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