Composition Scheme

Composition Scheme under GST


Composition Scheme for Service Providers w.e.f. 1st April 2019 3

Initially, under GST laws, composition scheme was restricted only for traders, manufacturers and restaurant service providers. With the implementation of CGST Amendment Act, 2017 as applicable w.e.f. 01.02.2019, a relatively small portion of services is allowed to be supplied under such Composition Scheme. With the increase in demand for such […]


Clarification on the manner of filing the quarterly return by composition dealers in FORM GSTR-4

Press release 17th April, 2018 Subject: Clarification on the manner of filing the quarterly return by composition dealers in FORM GSTR-4 Doubts are being raised about the manner of filing the quarterly return by composition dealers in FORM GSTR-4. In particular, there is a doubt with respect to the instruction at Sl. No. […]


Input tax credits: Where a registered person opts Composition Scheme

In this article we will understand the impact on Input tax credits, where a normal registered person under GST opts to pay tax under Composition Scheme A person was registered under normal provisions under GST (i.e. claiming input tax credits on purchases, payment of tax on outward supplies after adjusting […]