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Composition Scheme

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19 August 2017 one person doing manufacturing activity and also give service like jobwork can he take registration under Composition under GST ???

19 August 2017 No. He can't opt to composition scheme. Bcoz, service oriented person can't opt to composition scheme..... So, He can register only in regular scheme....

15 October 2021 The registered taxpayers rendering services or supplying goods and services both can opt for composition scheme under GST from 1st April 2019 having an aggregate turnover up to Rs. 50 Lakhs in the preceding year.

Example: If a taxpayer has Rs. 25 Lakhs of supply of services and Rs. 15 lakhs supply of goods in FY 2018-19, he can opt for composition scheme from 1.4.2019.

If a person’s turnover exceeds Rs. 50 lakhs during a year, he has to shift to the normal scheme and pay tax at regular rates.






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