Who are not eligible to opt for composition scheme

Who are not eligible to opt for composition  scheme

Topic Name – Who are not eligible to opt for composition scheme

Broadly, five categories of registered person are not eligible to opt for the composition scheme. These are:

(i) supplier of services other than supplier of restaurant service;
(ii) supplier of goods which are not taxable under the CGST Act/SGST Act/UTGST Act.
(iii) an inter-State supplier of goods;
(iv) person supplying goods through an electronic commerce operator;
(v) manufacturer of certain notified goods.












About Bihar Tax Consultant –

Bihar Tax Consultant is among the best and experienced tax consultant in Bihar. Having the years of experience in handling corporate law matters rights from beginning. We provide our guidance on various issue of Company Law , GST Act , Income Tax Act and other corporate Area.

About Tabish Ahmad

Tabish Ahmad is an Advocate at Patna High Court works in the area of Corporate Law and Corporate Litigations. Tabish represented many clients in complex legal issues focusing on corporate compliance. As An Advocate it is the duty towards nations to make the citizen and businessmen aware about laws and compliances in order to comply as law abiding citizens.

Our Social Media Presence





Add comment