Dated:- 24-7-2017 – Section 10 – Composition levy. THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 No. A taxable person opting to pay tax under the composition scheme is out of the credit chain. He cannot issue a Tax Invoice. He cannot collect tax from the buyers of the goods. Therefore, any registered person who is purchasing goods from a composition manufacturer / trader is not eligible to the Input Tax Credit (ITC) of tax paid on such goods. – Reply By MARIAPPAN GOVINDARAJAN – The Reply = A t
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