Persons not eligible to opt Composition Scheme


Composition scheme enable the traders to make payment of tax at lesser rate without claiming Input Tax Credit but there are some exceptions of traders who are not eligible to opt Composition scheme under Section 10 of 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) 
    • 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. 
    • Suppliers making any supply of goods through an electronic commerce operator who is required to collect tax at source under section 52


Apply GST Registration @ ₹ 999Apply Import Export Code @ ₹ 3000
Apply Trademark Registration ₹ 5500*Apply LLP Registration ₹ 6000*





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