Advisory for Bill of Supply issued by Composition taxable person

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..... ly issued by Composition taxable person - Reg. Attention of the Trade 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 .....

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..... XABLE PERSON (in bold and capital letters) on every notice or signboard at a prominent place 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 .....

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