any gst registration regular and composite dealer trading sales of medicines bills issued to b2b and b2c customers MRP or normal rate applicable on included or excluced gst tax collected.
Regular Dealer : Can collect tax from Customer , so the goods sold on MRP shall include GST . Composite Dealer : Cannot collect tax from Customer, the goods can be sold on MRP but GST need to paid on MRP by supplier from his own pocket.
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CAclubindia
