Composition levy allows small taxpayers to pay prescribed composition tax instead of normal GST, with eligibility and compliance limits. Composition levy allows a registered person below the statutory turnover threshold to opt to pay tax by a prescribed composition amount at capped rates by supplier class, subject to exclusions (certain services, non-leviable supplies, inter-State supplies, supplies via specified e-commerce operators, notified goods) and collective opt-in where PAN is shared. The option lapses if turnover exceeds the threshold; the composition taxpayer cannot collect tax nor claim input tax credit. Wrongful availing attracts tax determination and penalty under the assessment provisions.
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 levy allows small taxpayers to pay prescribed composition tax instead of normal GST, with eligibility and compliance limits.
Composition levy allows a registered person below the statutory turnover threshold to opt to pay tax by a prescribed composition amount at capped rates by supplier class, subject to exclusions (certain services, non-leviable supplies, inter-State supplies, supplies via specified e-commerce operators, notified goods) and collective opt-in where PAN is shared. The option lapses if turnover exceeds the threshold; the composition taxpayer cannot collect tax nor claim input tax credit. Wrongful availing attracts tax determination and penalty under the assessment provisions.
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