The person exercising the option to pay tax under section 10 shall comply with the following other conditions (in addition to what is stated in answer to Q 4 above), namely: –
a) he shall mention the words “composition taxable person, not eligible to collect tax on supplies” at the top of the bill of supply issued by him; and
b) he shall mention the words “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.
(FAQ 23: COMPOSITION LEVY)