Advisory. for Bill of Supply issued by composition taxable person-M - GST - Trade Notice No. 01/2019/GST

OFFICE OF THE COMMISSIONER CENTRAL G.S.T. CENTRAL EXCISE, GANDHINAGAR CUSTOM HOUSE, NEAR ALL INDIA RADIO, NAVRANGPURA, AHMEDABAD-380009 F.No. IV/16-21/MP/2017-TN Dated: 27.06.2018 Trade Notice No. 01/2019/GST Subject: Advisory. for Bill of Supply issued by composition taxable person- M/reg. Kind attention of the trade is invited to various provisions of composition scheme under CGST Act, 2017 and CGST Rules 2017: 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(g) of said rule provides that: (f) He shall mention the words composition taxable person, not eligible to collect tax on supplies at the top of the bill d supply issued by him; and (g) 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. 2. Therefore, it is advised that the composition taxable person should print COMPOSITION TAXABLE PERSON, NOT ELIGIBLE TO COLLECT TAX ON SUPPLIES in bold and capital letters) on each and every bill of supply they issue and they should also mention COMPOSITION TAXABLE PERSON (in bold and capital letters) on every notice or signboard displayed at a prominent place at their principal place of business and at every additional place or places of business. 8. 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. -Sd/- Additional Commissioner Technical Central G.S.T. Central Excise, Gandhinagar