Apart from this, their bill of supply should also mention that they are composition taxpayers.
These directions were issued to all joint excise and taxation commissioners (Range/Appeals) and deputy excise and taxation commissioners (sales tax) for monitoring and enforcement of provisions relating to composition taxpayers under the Goods and Services Tax (GST), a spokesman of the department said.
He said composition taxpayers will also display a board at a prominent place at the business premises clearly stating that the entity is a composition dealer and does not charge tax over and above its cost of goods.
The department had also directed each ward incharge to prepare a list of composition taxpayers in their wards.
Also Read
They have been given the facility of filing a quarterly return instead of a monthly return and also exempted from enclosing invoices with their returns, the spokesman said.
All manufacturers and traders opting for the composition scheme will be charged tax at the rate of 1 per cent of the turnover, except for restaurants which will be charged 5 per cent.
Disclaimer: No Business Standard Journalist was involved in creation of this content