Identification of composite dealer

Hello Krishna,

The answer to your question is NO because the first two digit out of 15 digits of GST number represents the state code after that next 10 digit is the PAN number, next digit to it represents unit registration number of the company and next two digits are the unique number for GST registration. So, it is clear that there is no space for specific identification of any registration through GST number. However, any company registered under composition scheme has to mention on the invoice that the company is registered under composition scheme under GST and the said company cannot charge GST on the invoice.