GST composition scheme

GST composition scheme ,

is composition tax payer have to include nil rated supply in their total turnover to pay tax 

Replies (2)
Quick Summary
This discussion clarifies whether nil-rated supplies must be included when calculating total turnover for the GST composition scheme. The consensus is that exempt supplies, including those with a nil tax rate, do count towards the aggregate turnover threshold. Therefore, these must be factored in to determine eligibility for the composition scheme.

Yes.

Exempt supply is defined u/s 2(47) of CGST Act and it includes supply which attracts nil rate of tax.

Dear Mr. Joshi,

 

You need to include Nil/ exempted supplies also in aggregate turnover (threshold limit) to see the availability of Composition Scheme.

 

 

 

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