Who cannot opt for Composition Scheme in GST

Last updated at Dec. 16, 2024 by

  1. Service Provider cannot opt for Composition Scheme (However Restaurant can opt for Composition Scheme)
    (From 1 Apr 2019,All Service Providers can opt for Composition scheme)
  2. Dealers/Manufactures doing Interstate Sales cant opt for Composition Scheme
  3. If having turnover > 100 lacs,   150 lacs(50 lacs for service providers)  then this Scheme cant be availed 
  4. If paying GST under Reverse Charge, then also Composition Scheme cant be availed.
  5. For paying TDS under GST, Composition Scheme is not available
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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.