Clarification: Composition taxpayers cannot issue taxable invoice or collect GST from customers and claim ITC

Posted on    21 February 2023

A recent tweet by the Central Board of Indirect Taxes & Customs (CBIC), stated that,


As per the Goods and Services Tax (GST) law, a person registered as a composition taxpayer cannot issue a taxable invoice and can neither collect GST from his customers nor can claim the input tax credit on his purchases.

The fact as to whether a person is a regular taxpayer or a composition taxpayer can be verified on the GST portal under the "Search Taxpayer" -> "Search by GSTIN/PAN" tab under the heading "Taxpayer Type". The URL for the same is

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