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Composition Dealer

Others 216 views 3 replies
Under GST is that mandatory to issue bill of supply by Composition Dealer ??? Because it is not either demanded by Customer and also not required to show in the return GSTR4 ?????
Replies (3)
No, it is not mandatory to issue any invoice/bill of supply by a Composite Dealer since he is not supposed to collect tax from the customer.
However, he may issue invoice if he wants which should state that REGISTERED IN COMPOSITION SCHEME, NOT LIABLE TO COLLECT GST.
Moreover, it is also not required to show the invoice in the GSTR4 return by the Composite Dealer.

Thank You.
As per section 31(3)(c) of CGST Act 2017 it is mandatory for a composition dealer to issue bill of supply

thanks for vaulable reply


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