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GST Composition Scheme

Latest Articles


GST Composition Scheme: Eligibility, Switching and Compliance

Goods and Services Tax : Explore the Composition Scheme under GST: A simplified tax regime for small manufacturers, traders, and retailers offering the ben...

March 2, 2024 3099 Views 2 comments Print

GST Composition Scheme: लाभ, कमियां और पात्रता

Goods and Services Tax : Explore GST Composition Scheme, its benefits, drawbacks, eligibility criteria, and tax rates. Learn how to file returns and what h...

December 26, 2023 2286 Views 2 comments Print

Composition Levy Scheme in GST- All You want to Know

Goods and Services Tax : The Composition Levy is an alternative method of levy of tax designed for small taxpayers whose turnover is up to prescribed limit...

November 16, 2023 50010 Views 2 comments Print

GST Composition Scheme: Simplified Tax for E-commerce & Small Suppliers

Goods and Services Tax : Special procedure for electronic commerce operators involved in facilitating supply of goods by individuals or businesses paying t...

August 28, 2023 4113 Views 0 comment Print

CBIC simplifies Procedure for E-commerce Operators & Unregistered/Composition Taxpayers

Goods and Services Tax : Stay informed about the latest developments as CBIC simplifies procedures for E-commerce Operators dealing with Composition Taxpay...

August 6, 2023 2619 Views 0 comment Print


Latest News


Option in Form RFD-01 to get refund arising out of excess payment in GSTR 4

Goods and Services Tax : While filing Annual Return GSTR-4, if composition taxpayers have deposited excess tax, they will now be able to file for GST refu...

August 10, 2022 4080 Views 0 comment Print

Grievance Submitting – GST Composition Dealer – Annual Return

Goods and Services Tax : A memorandum is submitted to Finance Minister  on Grievance related to scheme of annual return filing for the composition dealers...

May 3, 2022 11772 Views 2 comments Print

Waiver of late fees for non-filing of annual return (GSTR-4) by composition dealers

Goods and Services Tax : A representation has been sent to CBIC requesting Waiver of late fees for non- filing of annual return ( GSTR-4) by composition de...

February 22, 2022 30651 Views 10 comments Print

Request to extend benefit of Amnesty scheme to Composition Dealers

Goods and Services Tax : It is respectfully requested to please provide the benefit of Amnesty Scheme to Composition Dealers and allow them to file GSTR-4 ...

August 9, 2021 7707 Views 1 comment Print

Relief measures for taxpayers under GST in view of COVID-19

Goods and Services Tax : In view of the challenges faced by taxpayers in meeting the statutory and regulatory compliances under Goods & Services Tax (GST) ...

May 2, 2021 18858 Views 1 comment Print


Latest Judiciary


Ice Cream manufacturer not eligible for GST Composition Scheme

Goods and Services Tax : In re Pioneer Bakers (GST AAR Odisha) Q. (a)Whether supply of Cakes, bakery items, ice creams, chocolates, drinks and other eatabl...

March 9, 2021 7410 Views 0 comment Print

Reconsider decision of exclusion of Ice Cream from Composition Scheme: HC directs GST Council

Goods and Services Tax : Del Small Ice Cream Manufacturers Welfare’s Association (Reg.) Vs Union Of India & Anr (High Court Of Delhi) Hon’ble H...

February 9, 2021 1269 Views 0 comment Print

Merely exercising option under composite scheme cannot prevent Revenue from GST recovery

Goods and Services Tax : Merely exercising option under composite scheme cannot prevent Revenue Department from demanding recovery of GST The Hon’ble And...

November 11, 2020 6246 Views 0 comment Print

AAR Ruling on Applicability of GST Composition Scheme & Applicable Tax Rate

Goods and Services Tax : In re Empathic Trading Centre (GST AAR Karnataka) 1. The applicant is eligible to be in the composition scheme under section 10 of...

April 23, 2020 2295 Views 0 comment Print

Supply of goods or services for ‘setting up of network’ is Composite supply

Goods and Services Tax : The supply of goods or services for 'setting up of network' would qualify as a Composite supply of works contract as defined in cl...

March 28, 2019 4677 Views 0 comment Print


Latest Notifications


CBIC Amends Notification: Specified Actionable Claims Excluded

Goods and Services Tax : Notification No. 50/2023 - Central Tax amends Notification No. 66/2017 to exclude specified actionable claims under CGST Act secti...

September 29, 2023 2367 Views 0 comment Print

GST: CBIC notifies New eCommerce Tax Rules for Composition Taxpayers

Goods and Services Tax : Learn about the new tax procedures for eCommerce operators facilitating goods supplies by composition taxpayers under the CGST Act...

August 4, 2023 2913 Views 0 comment Print

Negative balance in cash ledgers of composition taxpayers nullified

Goods and Services Tax : The government has now decided that the negative balance in the cash ledgers of such taxpayers should be nullified. Accordingly, t...

July 8, 2022 5391 Views 0 comment Print

CBIC extends due date of furnishing FORM GST CMP-08 for June 2022

Goods and Services Tax : Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending June, 2022 till 31.07.2022 – Notification No. ...

July 5, 2022 11598 Views 0 comment Print

Advisory to composition taxpayers under GST

Goods and Services Tax : Since FY 2019-20, composition taxpayers has to pay the liability through Form GST CMP-08 on quarterly basis while return in Form G...

April 30, 2022 25812 Views 0 comment Print


Latest Posts in GST Composition Scheme

GST Composition Scheme: Eligibility, Switching and Compliance

March 2, 2024 3099 Views 2 comments Print

Explore the Composition Scheme under GST: A simplified tax regime for small manufacturers, traders, and retailers offering the benefit of lower tax rates.

GST Composition Scheme: लाभ, कमियां और पात्रता

December 26, 2023 2286 Views 2 comments Print

Explore GST Composition Scheme, its benefits, drawbacks, eligibility criteria, and tax rates. Learn how to file returns and what happens if turnover exceeds the limit.

Composition Levy Scheme in GST- All You want to Know

November 16, 2023 50010 Views 2 comments Print

The Composition Levy is an alternative method of levy of tax designed for small taxpayers whose turnover is up to prescribed limit.

CBIC Amends Notification: Specified Actionable Claims Excluded

September 29, 2023 2367 Views 0 comment Print

Notification No. 50/2023 – Central Tax amends Notification No. 66/2017 to exclude specified actionable claims under CGST Act section 148, effective from October 1, 2023.

GST Composition Scheme: Simplified Tax for E-commerce & Small Suppliers

August 28, 2023 4113 Views 0 comment Print

Special procedure for electronic commerce operators involved in facilitating supply of goods by individuals or businesses paying tax who has registered under composition scheme under Section 10 of GST Act.

CBIC simplifies Procedure for E-commerce Operators & Unregistered/Composition Taxpayers

August 6, 2023 2619 Views 0 comment Print

Stay informed about the latest developments as CBIC simplifies procedures for E-commerce Operators dealing with Composition Taxpayers and Unregistered Persons. Discover the key highlights and compliance measures introduced in Notifications No. 36/2023-Central Tax and No. 37/2023-Central Tax. Effective from October 01, 2023, these changes aim to streamline processes and enhance transparency.

Comprehensive Guide to GST Composition Scheme for Small Businesses

August 5, 2023 3687 Views 0 comment Print

Understand the GST Composition Scheme, its advantages, drawbacks, eligibility criteria, and tax implications for small businesses. Your one-stop guide to simplified GST compliance.

GST: CBIC notifies New eCommerce Tax Rules for Composition Taxpayers

August 4, 2023 2913 Views 0 comment Print

Learn about the new tax procedures for eCommerce operators facilitating goods supplies by composition taxpayers under the CGST Act, 2017.

Composition Scheme Under GST – A Boon to Small & Medium Scale Enterprises

May 11, 2023 22023 Views 0 comment Print

The composition scheme under the CGST Act is intended specifically for small taxpayers in order to facilitate compliance and simplify tax levies. It is a supplementary scheme. A person who qualifies for this scheme must pay quarterly tax at the prescribed rate on his or her earnings. There is no input tax credit available if the composition scheme is chosen.

Latest GST Amendments Effected from 01.04.2023 vide Notifications Issued on 31-03-2023

April 1, 2023 58827 Views 0 comment Print

Explore the latest GST amendments effective from 01.04.2023 through notifications issued on 31-03-2023. Key changes include waiver of late fees, revocation of registration, Aadhaar authentication, and extended time limits. Stay informed about GST updates

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