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<h1>Composition Scheme Restricts Tax Invoices, Buyers Can't Claim Input Tax Credit Under CGST Act 2017.</h1> Under the Central Goods and Services Tax Act, 2017, a taxable person who opts for the composition scheme cannot issue a tax invoice or collect tax from buyers. Consequently, registered persons purchasing goods from such a composition manufacturer or trader are not eligible for Input Tax Credit (ITC) on these goods. The composition scheme participant pays GST independently and must indicate on bills that no credit is available, eliminating the possibility of ITC for buyers.
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