CBIC clarified 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 fact as to whether a person is a regular taxpayer or a composition taxpayer can be verified on the GST portal under “ Search Taxpayer” -> “Search by GSTIN/PAN” tab under the heading “Taxpayer Type”. The url for the same is
https://services.gst.gov.in/services/searchtp
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