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    <title>Requirement to be complied by every Composition taxpayer person with the conditions as mentioned in rule 5 of the CGST Rules</title>
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    <description>Persons opting for the composition levy must print &quot;COMPOSITION TAXABLE PERSON, NOT ELIGIBLE TO COLLECT TAX ON SUPPLIES&quot; in bold capital letters on every bill of supply and display &quot;COMPOSITION TAXABLE PERSON&quot; 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.</description>
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      <description>Persons opting for the composition levy must print &quot;COMPOSITION TAXABLE PERSON, NOT ELIGIBLE TO COLLECT TAX ON SUPPLIES&quot; in bold capital letters on every bill of supply and display &quot;COMPOSITION TAXABLE PERSON&quot; 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.</description>
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