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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.
GST
Composition dealer and Table 13
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Provisions
Sec 10, CGST Act 2017; Rule 5(1)(f), CGST Rules 2017
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.
Close
- Use a bill of supply series.
- Print the composition wording on top.
- Keep bills in order.
- File CMP-08 and GSTR-4 on time.
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