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    <description>Dealers registered under the Composition Scheme must issue a Bill of Supply instead of a tax invoice and must not collect tax from customers. Although no single invoice format is prescribed, invoice rules require specific fields-supplier GSTIN and details, serial number, date, recipient particulars where applicable, HSN or service code, description, quantity, total and taxable values, tax rate/amount fields (Nil for composition dealers), place and delivery addresses, reverse charge indication, and supplier signature-which must be recorded and maintained in accounting books for compliance.</description>
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