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composition scheme

25 May 2019

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?

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5 Replies

Harsh Thakur (11 Points)
Replied 25 May 2019

inter state supply of goods

Pankaj Rawat (GST Practitioner) (55037 Points)
Replied 26 May 2019

Yes he can opt for Composition .
After opted composition , cannot supply interstate

Harsh Thakur (11 Points)
Replied 26 May 2019

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

pritesh (CA Final student) (7101 Points)
Replied 26 May 2019

After opting composition scheme you will not be allowed to make inter state supply

Pankaj Rawat (GST Practitioner) (55037 Points)
Replied 27 May 2019

@ 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 .