composition scheme

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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 .


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