Composition Scheme is a simple and easy scheme under GST for taxpayers. In which small taxpayer pay tax a concessional rate instead on normal tax rate and they are also not eligible to take input tax credit. Who is eligible to opt GST composition Scheme Following Person is eligible for composition Scheme and Concession Tax Scheme Basis Composition SchemeU/s 10(1) & 10(2) Concessional Levy SchemeU/s 10(2A) 1 Optional Scheme It is an Optional Scheme It is an Optional Scheme 2. Eligible Person >Manufactures [Other than notified Goods]-Ice cream,…
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