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Dealers who have elected to pay tax under section 16 of the Act, that the retail invoice issued under sub section (4) of Section 50 of the Act, besides containing the particulars as specified in sub section (5) of Section 50 of the Act, henceforth shall also contain the following words at the top of the invoice:
“Composition Dealer”
(Not eligible to charge VAT on Bill)

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY)
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
DEPARTMENT OF TRADE AND TAXES
VYAPAR BHAWAN, I.P.ESTATE: NEW DELHI-110 002.

No. F.3(356)/Policy/VAT/2013/41 2-423                                                   Dated: 11/07/2013
NOTIFICATION

In exercise of the powers conferred under sub section (7) of section 50 of Delhi Value Added Tax Act, 2004 (hereinafter called the ‘Act’) I, Prashant Goyal, Commissioner, Value Added Tax, do hereby specify, the dealers who have elected to pay tax under section 16 of the Act, that the retail invoice issued under sub section (4) of Section 50 of the Act, besides containing the particulars as specified in sub section (5) of Section 50 of the Act, henceforth shall also contain the following words at the top of the invoice:

“Composition Dealer”

(Not eligible to charge VAT on Bill)

This notification shall come into force with immediate effect.

(Prashant Goyal) Commissioner, Value Added Tax

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