G.S.T. Composition scheme is not made for !!
Following category of persons are not eligible to make payment of Tax under Composition scheme of GST Act.
- Casual Taxable Person or Non Resident Person
- Supplier of Services (Other than Restaurants)
- Person making any interstate outward supply of Goods
- Person supplying goods which are not taxable under GST law
- Person whose turnover in the preceeding Financial year exceeds Rs.75 Lakh (Rs.50 Lakh for few states)
- Suppliers making any supply of goods through an electronic commerce operator like Flipkart, Amazon, Snapdeal, Paytm etc..
- Person (i.e. Supplier) who has purchased any goods from Unregistered supplier unless he has paid GST on such goods or Services on Reverse Charge.
- Manufacturer of Ice cream and other edible ice whether or not containing cocoa. Pan masala, Tobacco and manufactured tobacco substitutes [i.e PAN masala].