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Composition or regular scheme in gst
which type of registration (composition or regular) will be applicable for a restaurant business (who provides services n food to Zomato n swiggy ) along with come n dine services
Replies (7)
Quick Summary
Composition scheme
As per Notification 92/2020 CT amended the clause (d) by inserting "Services"
(d) he is not enaged in supply of goods or SERVICES through E-commerce operator who is required to collect TCS under section 52.
Thus if Zomoto or Swiggy is collecting is collecting TCS then you cannot opt for Composition Scheme.
Yes surely can opt Regular registration.
(d) he is not enaged in supply of goods or SERVICES through E-commerce operator who is required to collect TCS under section 52.
Thus if Zomoto or Swiggy is collecting is collecting TCS then you cannot opt for Composition Scheme.
Yes surely can opt Regular registration.
Check your business is through -Electronic Platform.
the answer is no -You can opt.
the answer is no -You can opt.
Dear Balamurali
It's Electronic commerce operator who is deducting TCS , in that case only you cannot opt for Composition scheme.
If TCS is not deducted then yes can opt for Composition scheme.
It's Electronic commerce operator who is deducting TCS , in that case only you cannot opt for Composition scheme.
If TCS is not deducted then yes can opt for Composition scheme.
Pankaj, can u tell me what I should opt or which one I will get in this case regular or composition
Neha Pal
it depend upon the profitability of business .If you have handsome profit margin then go for composition scheme.
moreover the business you dealing in of restaurant, cannot claim ITC , & reqular scheme the accounting compliances will increase.
(Note : you cannot opt composition if supply through E-commerce who is deducting TCS)
Yes in veiw of specific provisions you are not eligible for composition scheme if your e commerce operator is liable to deduct TCS.
Whether regular or composition (if eligible) tax rate is 5% in both cases without ITC.
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