https://www.taxtmi.com/acts?id=26850 Opting for the composition levy under section 10 requires that the taxpayer is not a casual or non resident taxable person; stock on the appointed day must not be acquired by inter State purchase, import, or from out of State branches/agents; stock bought from unregistered suppliers attracts tax under inward supply provisions; tax on inward supplies must be paid under section 9(3) or 9(4); the taxpayer must not have carried out specified notified manufacturing in the preceding year; and specified wording must appear on bills of supply and on prominent signage. A registered composition taxpayer may continue without fresh annual intimation, subject to the Act and rules. en-us Thu, 22 Jun 2017 11:38:44 +0530 Thu, 09 Oct 2025 16:10:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26850 Opting for the composition levy under section 10 requires that the taxpayer is not a casual or non resident taxable person; stock on the appointed day must not be acquired by inter State purchase, import, or from out of State branches/agents; stock bought from unregistered suppliers attracts tax under inward supply provisions; tax on inward supplies must be paid under section 9(3) or 9(4); the taxpayer must not have carried out specified notified manufacturing in the preceding year; and specified wording must appear on bills of supply and on prominent signage. A registered composition taxpayer may continue without fresh annual intimation, subject to the Act and rules. Act-Rules GST Thu, 22 Jun 2017 11:38:44 +0530 https://www.taxtmi.com/acts?id=26850