Answer

GST

Composition dealer and Table 13

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  1. Facts

    Composition dealers do not file GSTR-1, so Table 13 does not apply. They issue bills of supply with serial numbers and file CMP-08 quarterly and GSTR-4 yearly.

  2. Provisions and law

    • Sec 10, CGST Act 2017Composition levy for small taxpayers
    • Rule 5(1)(f), CGST Rules 2017Composition dealers mention composition taxable person, not eligible to collect tax on supplies on the bill of supply

  3. Analysis

    Even without Table 13, keep a consecutive bill of supply series because officers can ask for it. The bill must show the composition wording on top. You cannot charge GST on the bill.

  4. Conclusion

    1. Use a bill of supply series.
    2. Print the composition wording on top.
    3. Keep bills in order.
    4. File CMP-08 and GSTR-4 on time.

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