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.
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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