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Question ID : 36894

GST COMPOSITION SCHEME

X A RETAIL TRADERS HAVING GST COMPOSITIN NO, DEALS IN TAXABLE GOODS AS WELL AS FOOD GRAIN COMMODITY. RICE , PULSES, EDIBLE OIL ETC. MY QUERY IS WHETHER GST IN COMPOSITION SCHEME IS CHARGEABLE ON ENTIRE SALE OR ONLY ON TAXABLE COMMODITY BARRING FOOD GRAIN ITEMS.

Posted by pradeep kumar agrawal on Dec 17, 2018

Filed Under GST

Answer ID : 76099

For a Trader under Composition Scheme - Tax is to be paid only on the turnover of taxable supplies of goods, however, for a manufacturer under Composition Scheme - Tax is to be paid on total turnover in state i.e. including exempt supplies. Refer : Section 10 CGST Act Section 2 (112) CGST Act and Notifiaction No. 01/2018 Central Tax Dated 01/01/2018

Posted by Ashish Kumar Goyal on Dec 26, 2018