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Selling Invoice

AMRIT Kumar SEN (13 Points)

31 July 2019

Is it illegal to file gst return by composite scheme opted taxpayer without issueing selling bill after selling goods?

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4 Replies

Pankaj Rawat (GST Practitioner) (55057 Points)
Replied 31 July 2019

Yes .... composit dealer is required to issue Bill of Supply.

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Shivam RC (Student) (23683 Points)
Replied 01 August 2019

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.

1 Like

AMRIT Kumar SEN (13 Points)
Replied 01 August 2019

should a composite scheme holder file CMP-08 with invention selling data ?

Shivam RC (Student) (23683 Points)
Replied 01 August 2019

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...