Composition scheme query

A registered taxpayer, who is registered under the Composite Scheme will pay tax at a rate not more than 1% for manufacturer, 2.5% for restaurant sector and 0.5% for other suppliers on turnover.

The amount at which you purchase will be your cost.

No tax liability on you

A composition dealer (your seller) cannot recover the tax amount from his customer (you)

Likewise..when you sale further, even u will not be able to recover 1%/2% liability from your customers..

If you being an composite dealer purchases goods from another composite dealer, seller( composite dealer) will pay GST. He cant recover this GST part from you by showing seprately in invoice and at your end No GST

Can a registered non composition dealer make purchase from a compostion dealer?

If yes then in which retun form it has to be shown while filling monthly return..

answer it from view point of registerd non composition dealer? 

Suppose a company has branches in different states then whether the composition scheme will apply on aggregate turnover on the company including all its branches or exemption limit of 75 lakh is for all the branches and the company?

Suppose a company has branches in different states then whether the composition scheme will apply on aggregate turnover on the company including all its branches or exemption limit of 75 lakh is for all the branches and the company?

HI Iccha, Turnover to be counted for all registered persons sing same PAN. Hence every office will be counted under same PAN. Kindly refere section10 of CGST Act to read more about composition scheme...