The Central Board of Indirect Taxes and Customs (CBIC) has clarified that a person registered as composition taxpayer cannot issue taxable invoice and can neither collect GST from his customers nor can claim ITC on his purchases. The clarification was a response to a viral video where a restaurant was manipulating the customers despite being a composition taxpayer under the Goods and Services Tax (GST) law.
Source: www.taxscan.in
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