Composition scheme optional: taxpayers may choose simplified GST compliance instead of mandatory regular regime requirements. Composition scheme under the Goods and Services Tax is optional; eligible taxpayers may elect to opt into the composition scheme and follow its simplified compliance mechanism rather than the regular GST regime.
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 optional: taxpayers may choose simplified GST compliance instead of mandatory regular regime requirements.
Composition scheme under the Goods and Services Tax is optional; eligible taxpayers may elect to opt into the composition scheme and follow its simplified compliance mechanism rather than the regular GST regime.
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