Advisory for Bill of Supply issued by Composition taxable person

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..... is invited to letter F.No.356/ 6/ 2013-TRU(G ) Pt. II (Vol. I) dated 17.06.2019 issued by the Central Board of Indirect Taxes & Customs (CBIC), GST(Policy Wing) on the above subject, which is reproduced hereunder: 2. Rule 5 of CGST Rules, 2017 provides conditions and restrictions for a taxable person exercise the option to pay tax under Section 10 of CGST Act, 2017 i.e., Composition Levy. Sub-ru .....

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..... at the principal place of business and at every additional place or places of business. 4. If any composition taxable person fails to comply with the conditions as mentioned in Rule 5 of CGST Rules, appropriate action against such persons under GST Law including penalty, fine or prosecution as deem fit, may be taken. 5. All the Deputy / Assistant Commissioners are requested to bring the conte .....

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