Composition scheme ineligibility: inter State supplies disqualify a taxable person from opting for the scheme under GST law. Eligibility for the composition scheme is contingent on the taxable person not making inter State supplies; a taxable person who effects inter State supplies is precluded from availing the composition scheme.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Composition scheme ineligibility: inter State supplies disqualify a taxable person from opting for the scheme under GST law.
Eligibility for the composition scheme is contingent on the taxable person not making inter State supplies; a taxable person who effects inter State supplies is precluded from availing the composition scheme.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.