Advisory for Bill of Supply issued by composition taxable person

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....ade Notice No. 01/2019 Subject: Advisory for Bill of Supply issued by composition taxable person-reg. The following advisory is being issued for Bill of Supply issued by composition taxable person: 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(....