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Advisory. for Bill of Supply issued by composition taxable person-M

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Full Text of the Document

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....d by composition taxable person- M/reg. Kind attention of the trade is invited to various provisions of composition scheme under CGST Act, 2017 and CGST Rules 2017: Rule 5 of CGST Rules, 2017 provides conditions and restrictions for a taxable person to exercise the option to pay tax under Section 10 of CGST Act, 2017 i.e. Composition levy. Sub-rule 5(f) and 5(g) of said rule provides that: (....