Who cannot opt for Composition Scheme in GST


  • Service Provider cannot opt for Composition Scheme (However Restaurant can opt for Composition Scheme)
  • Dealers/Manufactures doing Interstate Sales cant opt for Composition Scheme
  • If having turnover >75 lacs, then this Scheme cant be availed
  • If paying GST under Reverse Charge, then also Composition Scheme cant be availed.
  • For paying TDS under GST, Composition Scheme is not available

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