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Selling Invoice

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Is it illegal to file gst return by composite scheme opted taxpayer without issueing selling bill after selling goods?
Replies (4)
Yes .... composit dealer is required to issue Bill of Supply.
In accordance with the Provision of Section 31(3) clause (c) of the CGST Act 2017, Composition Scheme Dealers are required to issue a BILL OF SUPPLY instead of a Tax Invoice.

So if you do not issue a BILL OF SUPPLY to your customers, then you are violating the Provision of Section 31 of the CGST Act 2017.

Warm Regards.
should a composite scheme holder file CMP-08 with invention selling data ?
Composition Scheme Dealers are required to file FORM GST CMP-08 Quarterly, i.e. within 18th of the following month of end of the quarter, which is a "Statement cum Challan for Payment of taxes.

GSTR 4 Annually...


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