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of <h1>Composite Dealers: No Inter-State Sales Allowed; Issue Bill of Supply, Not Tax Invoice. Withdraw via Rule 6(3).</h1> Under the Central Goods and Services Tax Act, 2017, a registered person opting for the composition scheme cannot make inter-state outward supplies of goods. If an out-of-state buyer requests a tax invoice, the composite dealer must issue a Bill of Supply instead. This restriction applies regardless of the buyer's registration status. If the place of supply is listed as outside the state, the composition scheme benefits are revoked, and the dealer must pay GST at the normal rate. Rule 6(3) requires a composite dealer intending to withdraw from the scheme to file an application electronically. Non-compliance may result in penalties.
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