GST composition scheme

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GST composition scheme ,

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

Replies (2)

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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