Composition levy conditions under GST require eligible registration, stock restrictions, inward tax compliance, and prescribed taxpayer declarations.

Composition levy under GST is available only if the registered person satisfies specified eligibility and compliance conditions. The person opting for tax under section 10 must not be a casual taxable person or a non-resident taxable person; must ensure that stock held on the appointed day is not sourced through inter-State trade, import, or outside-State branch, agent, or principal supplies; and must not have purchased stock from an unregistered supplier unless tax is paid under the relevant inward supply mechanism. The person must also pay tax on inward supplies, avoid notified manufacture during the preceding financial year, and display the prescribed composition taxpayer declarations.

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