composition scheme having stock of inter state purchases

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virender (Querist)
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05 April 2017 I am having the stock of goods purchased inter state with c form. can I apply for composition scheme under GST?

Rajesh Kumar

Rajesh Kumar (Expert)
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05 April 2017 Although the CGST Bill does not make any condition regarding inward supply from inter-state trade, the draft Rules prescribes a condition that there should not be any inter-state purchase. These provisions appears contradictory. Rules must follow whatever is prescribed in the Act. Rules cannot add new conditions. Please wait for further clarification.

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