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Anshika Vashishtha

Latest Posts by Anshika Vashishtha

Composition Scheme: Evolution

October 21, 2020 4152 Views 0 comment Print

Government of India introduced Goods and Services Tax, popularly known as GST to replace all indirect taxes w.e.f. 1st July, 2017. In GST regime, traders and dealers are required to fulfill many formalities and compliance but it is not problematic for small dealers to comply with all norms when compared to large ones. Thus, for the convenience and relaxation of small traders, the concept of composite scheme was introduced.

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