Composition gst registration

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Software and web designers may be eligible to register under the GST Composition Scheme, provided they meet the turnover threshold of Rs. 50 lakhs for service providers. However, certain restrictions apply, including not making inter-state supplies or supplying goods through an e-commerce operator. Businesses with multiple segments under the same PAN must register all collectively. While exports are generally zero-rated supplies, their inclusion under the composition scheme depends on whether they are considered exempt supplies, which is not the case for standard exports.

deepak

deepak (Querist)
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20 February 2020 Can software designer and web site designer take gst registraion under composition scheme?

Amol S Joglekar

Amol S Joglekar (Expert)
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20 February 2020 The following people cannot opt for the scheme-
01. Manufacturer of ice cream, pan masala, or tobacco
02. A person making inter-state supplies
03. A casual taxable person or a non-resident taxable person
04. Businesses which supply goods through an e-commerce operator

Amol S Joglekar

Amol S Joglekar (Expert)
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20 February 2020 As per 32nd GST Council Meeting held on 10th Jan 2019, Service Providers can opt into the Composition Tax Scheme, and the Government has set the threshold turnover for service providers at Rs. 50 lakhs to be eligible for this scheme.

deepak

deepak (Querist)
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20 February 2020 Can registered tax payer export of services of web design under composition scheme?

Amol S Joglekar

Amol S Joglekar (Expert)
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20 February 2020 export of service? That is zero rated supply.

Amol S Joglekar

Amol S Joglekar (Expert)
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20 February 2020 If a registered person has different segments of businesses (such as textile, service, groceries, etc.) under the same PAN, they must register all such businesses under the scheme collectively or opt out of the scheme.

deepak

deepak (Querist)
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20 February 2020 Export of service and goods are allowed under composition scheme?

Amol S Joglekar

Amol S Joglekar (Expert)
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20 February 2020 The dealer cannot supply GST exempted goods
Now the point is whether zero rated supply is included in exempted supply or not?
zero rated supple (export or supply to SEZ) and exempted is say bread, fresh milk, fresh fruits etc.
So? The other than the one supplying exempt goods/service can opt for composition scheme, subject to other restrictive conditions as set in earlier reply

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