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Composition scheme

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(Querist)
07 July 2017 A cloth merchant having stock of Rs. 4 lakh as on 30.06.2017 and wants to registered under composition scheme in GST. Whether he is liable to pay GST on such stock transition or at the time of supply of goods?
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CA Rashmi Gandhi

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CA Rashmi Gandhi (Expert)
07 July 2017 Yes he can..... But stock not include purchase out of interstate purchase.

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