Composition scheme

Cannot opt for Composition scheme, as per the restriction prescribed in Section(10) (2), supplier should not be engaged in any inter-state Outward supplies of goods.

Originally posted by : Yash Chordia
	If goods purchase from inter state, but all sales are intra state. Can composition scheme be opted under GST? Thanks in advance

Yes you can as the restrictions are on owtward supply not purchases.

Thnks Nisha, my doubt is all sales/supply is within the state but purchase is from Outside State.

Yadavji,

I read it as interstate instead of intra-state. For intra-state purchase also note this point too.

As per rule of Composition Scheme, the goods held in stock by him on the 01.07.2017 have not been purchased in the course of inter-State trade or commerce or imported from a place outside India or received from his branch situated outside the State or from his agent or principal outside the State, where he is opting for this Scheme.