GST on Non gst supplies

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A business registered under the GST composition scheme has switched to selling liquor, which is a non-GST supply subject to excise duty and VAT. The query is whether this turnover can be declared under the existing GST registration as a non-GST supply. While composition dealers can supply exempted goods, they are restricted from supplying goods on which GST is not leviable, such as liquor and petrol.

CA Akshay Jangid

CA Akshay Jangid (Querist)

24 April 2021 Hi,

I am having GST registration under composition scheme.
Now since I have change my business to liquor sales which is a Non-gst supply and Excise duty and VAT is levied on it.
My query is can I show its turnover under current GST registration.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

25 April 2021 Show it under non GST supplies.

CA Akshay Jangid

CA Akshay Jangid (Querist)

04 May 2021 Dear Seetharaman Sir,
Can i show it in CMP-08

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

04 May 2021 NO.

Their is no restriction for a composition dealer to supply Exempted goods, however a taxpayer registered under composition scheme cannot supply goods on which GST is not leviable i.e. liquour, petrol etc

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