State in brief as per provisions of the CGST Act, 2017, a composition dealer/ supplier how should raise GST bill/invoice for the supply of goods. Explain also what should be prominently stated on such invoice. Specify an

A composition supplier/dealer cannot issue a tax invoice as per provision of CGST Act, 2017 because a composition dealer cannot charge tax from their customers or from the persons to whom supplies have been made. Composition dealer is required to pay tax from his own and therefore, cannot issue a tax invoice but has to issue a Bill of Supply. The dealer is required to mention 'Composition taxable person, not eligible to collect tax on supplies' at the top of the Bill of Supply. Rates applicable under Composition levy Scheme Type of business/service SGST CGST Manufacturers and traders (goods) 0.5% 0.5% Restaurants not serving alcohol 2.5% 2.5% Other service providers 3% 3%