CPM-08 for Composition return

Dear sir
we are composition person can pay tax on exempted supply ?

Thanks with regards
Replies (9)
As per Notification 2/2019 Ct (R) , you cannot make exempted supplies
No excempted goods no tax need to pay
no not on exempted but yes on nil rated
The yaxpayer who has opted the composition scheme in term of Notification 2/2019 CT (R) , cannot make supply of exempted , nil rated, non GST supply .
so its very clear if you do any such supply have to opt out from siad scheme
you need to pay tax on taxable goods only. condition mentioned in Notification 2/2019 CT (R) "(iii) who is not engaged in making any supply
which is not leviable to tax under the said Act;
it means goods are not covered under GST act i.e. diesel, petrol, liquor etc. there is difference b/w "not leviable to tax under Act" and " Exempted goods"
@ pankaj it's barred from making non taxable supplies not nil rated or exenpted
@ CA Shiksha Sharma
Kindly Refer the defination of Exempted Supply
As per Section 2(47) “exempt supply” means supply of any goods or services or both which
attracts nil rate of tax or which may be wholly exempt from tax under section 11, or
under section 6 of the Integrated Goods and Services Tax Act, and includes
NON-TAXABLE supply;

ABOVE Defination includes" Non Taxable Supply" & now you will be again questioning its Non Taxable Supply & is different from "Not leviable to tax under Act "

Hence

Now Refer The Defimation of NON -TAXABLE SUPPLY as per Section 2(78) “non-taxable supply” means a supply of goods or services or both which is
NOT LEVIABLE TO TAX UNDER this Act or under the Integrated Goods and Services Tax Act;

So when we referring exempted supply it includes , NIL RATED, NON TAXABLE, (NON-GST) AND NOT LEVIABLE TAX SUPPLY
No need to pay GST Tax.
but composite dealer should not be engaged in any of supply of goods which are not leviable to tax under this act

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