composition scheme

As per section 10 of CGST Act 2017 any person opting for composition scheme will have to pay specified percentage of turnover.
For example- 1% of turnover in case of manufacturing
0.5% of turnover in case of trader

As per section 2 of CGST Act turnover shall include all supplies including exempt supplies.

So, accordingly one has to pay tax on total turnover i.e including exempt supply also.
So kindly take into account the exempt supplies for the purpose of paying tax on composite basis
This is one of the major drawback of opting for composition scheme that exempt supplies will also become taxable in this case

Turn Over calculation - You ll take all the supplies (Taxable + Exempted)

For Tax Paid -
Before 1st January 18 Tax payable on all supplies like Taxable supplies and Exempted Supplies...
From 1st January Tax payable only on Taxable supplies.

Restaurant businesses will have to pay 5% tax in composition scheme.
A composition dealer cannot issue tax invoice. This is because a composition dealer cannot charge tax from their customers. They need to pay tax out of their own pocket.

Hence, the dealer has to issue a Bill of Supply