Filing of composition return

composite and mixed supply - In order to levy GST on any goods or services in the GST system it is first seen whether the goods or services are actually supplied.

If there is a supply of goods or services, then GST will be imposed on it. The GST law lays down the tax rate of all goods or services, according to which the supply of any goods or services can be taxed.

No tax will be imposed on the composition dealer in case of exempted goods.