can a composition trader sell exempt goods , where to show exempt good sales in 9a annual return for financial year 2018-19?
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Quick Summary
Composition dealers are permitted to sell exempt goods. For the financial year 2018-19, sales of these exempt goods should be reported in Table 6(b) of the GSTR-9A annual return. Importantly, there are no penalties or charges for a composition scheme trader reporting exempt goods sales.