Conditions and restrictions for composition levy [ Section 10(2) Read with Rule 5 of CGST Rules ]

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....ot engaged in making any supply of goods or services which are not leviable to tax under this Act; [ in other words does not involve in supply of exempt category goods or services ] (c) he is not engaged in making any inter-State outward supplies of goods or services; (d) he is not engaged in making any supply of services through an electronic commerce operator who is required to collect tax at ....

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.... of goods or services or both; (j) he shall mention the words "composition taxable person, not eligible to collect tax on supplies" at the top of the bill of supply issued by him; and (k) he shall mention the words "composition taxable person" on every notice or signboard displayed at a prominent place at his principal place of business and at every additional place or places of business. * Th....