Reverse charge for composition trader.

yes he has to under RCM
He can not get ITC of the same

he has to pay tax under RCM for which he cant even credit as ITC

for deatils read article by CA Mithun Khatry at https://gstbible.com/blog/all-about-reverse-charge-mechanism-under-gst-by-ca-mithun-khatry/

composition dealer can not get ITC anyhow.

A dealer trading in textiles which was tax free in vat regime having turnover more than 75 lakh during previous year i.e. 2016-17. Now he is applying for registration under GST, can he opt for composition as a new dealer ?
If yes then any liability on closing stock of textiles ?
Considering new registration whether condition of preceeding year turnover is applicable to such dealer ?
Please reply & clarify the issue