Answer

1. F

   Facts

   A composition taxpayer must mention composition taxable person on the signboard at the principal and every additional place of business, and on every bill of supply.

2. P

   Provisions and law

   • Sec 31(3)(c), CGST Act 2017A composition taxpayer or a person supplying exempt goods or services issues a bill of supply instead of a tax invoice.
   • Rule 5, CGST Rules 2017Conditions for composition, such as not being a casual or non-resident person and not holding goods bought inter-State or imported on the date of opting.
   • Rule 18, CGST Rules 2017The registration certificate and GSTIN must be displayed at the principal and every additional place of business.
3. A

   Analysis

   This tells customers that you cannot charge GST. Officers check this during visits. Penalties for contravention can apply under the general penalty section. A simple board and correct invoice format solve it.

4. C

   Conclusion

   1. 1Put composition taxable person on the signboard.
   2. 2Print the required declaration on bills of supply.
   3. 3Display the GST certificate.
   4. 4Check any additional place of business too.

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