Advisory for Bill of Supply issued by Composition Taxable Person

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....57;ा कर, दक्षिण दिल्ली तीसरा तल, ई. आई. एल. एनेक्सी बिल्डिंग, प्लॉट स. 2B, भिका&#2332....

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....ged by dealers registered under composition scheme and consumers who are not aware of the fact are being duped. The matter has been examined and it has been decided that Rule 5 of CGST Rules, 2017 provides conditions and restrictions for a taxable person exercises 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: ....

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....of business. 4. If composition taxable person fails to comply with the conditions as mentioned in rule 5 of CGST Rules, the proper officer may initiate appropriate action against such persons under GST Law. It may be noted that contravention of any provision of CGST Act, 2017 or rules made there under attract penalty, fine or prosecution as the case may be. 5. All the Trade Association and C....