composition scheme

If Any person has engaged in Inter state supply in previous year then will he be eligible to opt for composition scheme? and if No then why Such inter state supply is to be included in the Agg Turnover as per definition under Cgst Act is given?
Replies (5)
inter state supply of goods
Yes he can opt for Composition .
After opted composition , cannot supply interstate
Sec 10(2) states that a supplier shall not be ENGAGED in Inter state supply of goods
This has to be interpreted in relation to previous year
After opting composition scheme you will not be allowed to make inter state supply
@ Harsh Thakur

Section 10(2) of CGST Act states that the person is ineligible or have to opt out of composition scheme if he does any intersate supply .

So dear can you explain me if in previous year if iam in regular scheme then how can be the provision of section 10 will be applicable on me .

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
09 September 2026
Chartered Accountant

Aviv Global Private Limited

Ahmedabad

CA

View Details
Company
ARTICLESHIP 07 September 2026
Article/ Paid Assistant

Murali and Sumeet Chartered Accountant

Bengaluru

CA Foundation

View Details
Company
ARTICLESHIP 26 August 2026
CA Article Assistant/CA Drop Out/Accounts Executive

PARV & Co.

New Delhi

CA Inter

View Details
Company
24 August 2026
Semi-Qualified CA/CA Finalist - Tax, GST, Audit & Accounts

Bharat Shah & Associates

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 17 August 2026
Article Assistant

Jain Ankit and Co

Gurgaon

CA Inter

View Details
Company
ARTICLESHIP 25 August 2026
CA Article's

Saini Pati Shah & Co LLP

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 17 August 2026
CA Article Trainee

ASC Group

Noida

CA Inter

View Details
Company
14 August 2026
Article Assistant CA Articleship

Eshwar & Co Chartered Accountants - Nungambakkam

Chennai

CA Inter

View Details