In a bid to protect the interest of consumers, Haryana Government has issued directions to all its field officers to ensure that composition taxpayers neither charge tax from customers and buyers nor issue tax invoice.
Apart from this, their bill of supply should also mention that they are composition taxpayer, said a spokesman of Excise and Taxation Department.
While issuing directions to all Joint Excise and Taxation Commissioners (Range/Appeals) and Deputy Excise and Taxation Commissioners (Sales Tax) for monitoring and enforcement of provisions relating to composition taxpayers under Good and Services Tax (GST), the government has said that composition taxpayers would also display a board of minimum size of 3x2 at a prominent place at the business premises clearly stating that the entity is a composition dealer and does not charge tax over and above its cost of goods.
Similarly, they would not charge tax in invoices being issued by them as they are not entitled to issue tax invoice.
The spokesman said that 25,569 dealers have opted to be registered as composition dealers in the state.
He said that officers have also been directed to conduct regular checking and complete the verification of all composition taxpayers for this purpose within a fortnight. A report to this effect should be submitted by December 1, 2017.
In addition, the department had also directed each ward incharge to prepare a list of composition taxpayers in ward concerned.
The composition dealers have been given the facility of filing of a quarterly return instead of a monthly return and also not to enclose all the invoices with their return. All manufacturers and traders opting for composition scheme will be charged the tax of one per cent of the turnover, except for restaurants which will be charged at five per cent, added he.