can i issue tax invoice in igst.
CA Gagan jain
(Professional)
(533 Points)
Replied 12 July 2017
If you are a Composition dealer then you can not charge CGST,SGST or IGST because Since a Composition Dealer is not allowed to avail input tax credit, such a dealer cannot issue a tax invoice as well. A buyer from composition dealer will not be able to claim input tax on such goods.
In case you are not a composition dealer then you can issue Tax Invoice and charge GST accordingly.
As conclusion you can charge IGST on Interstate supply provided that you are not a composition dealer