Composition tax rate change

A composition taxpayers cannot supply exempted goods. If you only deal excempted goods then you don't need to registration....In your quarterly return, you don't need to show exempted supplies.

including the exempted supply) means 'that person dealing taxable items and also dealing excempted items. He ll be calculate the whole transactions based tax. Ex: Taxable goods sold Rs. 10,00,000lakhs and Excempt Goods Sold : Rs. 5,00,000. Now the total turn over Rs. 15,00,000/-. He calculatethe tax Rs. 15lakh *1%= 15000 payable.

Composit dealer can sell exempted goods but not Non GST goods.
Yes there is no column in GST 4 to show exempted goods.
CA Sunil is correct if all your supplies are exempted then you don't need Registration .

Right but what I said is, if the Dealer is dealing in both exempted and Taxable goods then he has to consider both for tax calculation under composition scheme if i m not wrong

Currently gst has to be paid for taxable goods only.
No need to pay gst for exempted goods.
In GSTR4, there is no option to show exempted sales.

YES VINOD JI IS CORRECT

NO NEED TO DEPOSIT TAX FOR EXPEMTED SUPPLY (ITS BEING APPLICABLE FROM 1.1.2018)