reg spa under gst

i want to register my spa office under gst at which rate i have to pay tax or should i an eligible to take itc on inward supply.
Should i have a option to opt 6%gst scheme under same business.
Replies (6)

1. Yes, for ITC claim opt for 18% GST normal scheme.

2. Yes composition scheme can be opted.

You have 2 options :

1). Go for GST Regular Registration and charge 18% GST from your customers and enjoy the benefit of ITC on Inputs, Input Services and Capital Goods.

2). Can opt for COMPOSITION SCHEME ( SECTION 10 of the CGST Act 2017 ) if your Aggregate Turnover is upto Rs. 50 lakhs. In the 32nd GST Council Meeting, it was decided to extend the benefits of Composition Scheme to SERVICE PROVIDERS as well. Therefore Notification No. 02/2019 - CT ( RATE ) dated 7th March 2019 was issued by CBIC. W.e.f 01.04.2019 Service Providers having an Aggregate Turnover of upto Rs. 50 lakhs in the preceding FY can opt for COMPOSITION SCHEME. The last date to opt for Notification No. 2/2019-CT(RATE), dated 07.03.2019 was extended to " 30.09.2019". You have to pay 6% GST [ 3% CGST + 3% SGST ] and cannot enjoy the benefit of ITC.

Warm Regards.
Sir can i take 6% composition scheme for my spa center after 30.9.2018. If my spa business is commence after 31.10.2019?
No..........
It's better to apply before 30/9/3019 , & can continue with 31/10/2019.

Else you have opt for regular dealer & can only switch to Composition scheme in begining of FY
No you cannot apply for Composition Scheme ( Section 10 ) after 30.09.2019. The last date to opt for COMPOSITION SCHEME via Notification No. 02/2019 - CT ( RATE ) dated 07.03.2019 is 30.09.2019. After that you cannot apply Composition Scheme for FY 2019-20.

It's better to apply within 30.09.2019 for Composition Scheme and commence your business whenever you want. The only thing is that you have to file your NIL Returns timely ( GSTR-4 ).
The last date to opt for Composition Scheme for FY 2019-20 is "30.09.2019."

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