Advisory for Bill of Supply issued by composition taxable person

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..... rade Notice No. 01/2019 Subject: Advisory for Bill of Supply issued by composition taxable person-reg. The following advisory is being issued for Bill of Supply issued by composition taxable person: 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 .....

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..... ent place at their principal place of business and at every additional place or places of business. 3. 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 thereunder attract p .....

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