GSTIN number of the dealer is required to check the dealer category. GSTIN number must be printed on the bill of all registered dealers irrespective of the dealer category. GSTIN is a 15-digit unique registration number. The format of GSTIN registered in Delhi is given below:
07AAAA0000A1Z5
* A-alphabet, 0- number
The dealer category check can be used to check the GST rates applicable in restaurants and other shops. The customer must enter GSTIN number from the bill and tap on the Check button to check the dealer category.
A GST registered dealer can be in either the normal scheme or in the composition scheme.
Dealers registered in composition scheme are not allowed to collect GST tax. Hence tax must not be shown in the bill. However the dealers having normal registration shall charge according to GST rates.
