GST TDS get reflected in the Cash Ledger of Receipent. So you can use your cash ledger for the payment of output tax.
Now comes to your Query : There are 2 scheme available in Law under Composition Levy 1st scheme: As per Section 10 (1) : Aggregate Turnover must below 1.5 crore & can supply of Services not exceeding 10% of Turnover or 5 lac whichever is higher. So don't think that you can opt for this scheme. 2nd Scheme: As per Section 10(2A) : Aggregate Turnover must below 50lac & can supply goods or services or both. So if your Turnover is well below 50 lac you can opt for this scheme. limitation : deposit GST 6% on Turnover without ITC & cannot supply Interstate.
ITS 50 LAC KINDLY REFER THE SECTION ONCE AGAIN. SUB-SECTION (2A) WAS INSERTED BY NOTIFICATION 2/2019 CT (RATE) . SO CAN ALSO REFER THE SAID NOTIFICATION
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