Deputy Finance Manager
1136 Points
Joined May 2013
No, you can't issue tax invoice
Conditions and Restrictions for Composition Levy
- The person opting for the scheme must neither be a casual taxable person nor a non-resident taxable person.
- The goods held by him in stock on the appointed date must not be purchased from a place outside his state. The goods should therefore not be classified as:
- Inter- state purchase
- Imported Goods
- Branch situated outside the State
- Agents or Principal situated outside the State
3. Where the taxpayers deals with unregistered person, tax must be paid or no stock must be held

5. Mandatory display on invoices of the words ” composition taxable person, not eligible to collect tax on supplies”
6. Mandatory display of the words “Composition Taxable Person” on every notice and signboard displayed at a prominent place.
7. He is not a manufacturer of such goods as may be notified by the Government during the preceding financial year