In section 3.2 of GSTR – 3B, outward supplies of inter-State supplies made to unregistered persons, composition taxable persons and UIN holders have to be shown at a summary level along with the taxable value, tax amount by place of supply wise.
GST Tip – 224
As per the Composition Rules, every person registered under composition scheme should mention “composition taxable person” on every notice or signboard displayed at a prominent place at his principal place of business and at every additional place or
places of business.
GST Tip – 219
As per the Composition Rules, every person registered as Composition person under GST on the bill of supply issued by him has to mention the words “composition taxable person, not eligible to collect tax on supplies”
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