Regarding input credit

person opting for composition scheme cannot charge GST Section 10(4) of CGST Act restricts the taxable person opting for composition scheme from charging any GST amount from customer. Also taxable person cannot show GST amount separately and they are not entitled for any input tax credit also.

Read more at: /articles/composition-scheme-30481.asp

The composite dealer pay GST as their expense. They do not charge from customer, therefore customer cannot claim ITC on purchase.

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