Dear sir,
The applicant is a doctor simultaneously running Medical shop does he eligible to opt for composition. as per the amended provision(w.e.f.1.2.2019) he may do so supply of services up to 5.00 lakh or 10% turnover which ever is higher but his consultancy i.e, supply of services may exceed 5.00 lakh per year apart from medical shop turnover. So to my knowledge not eligible for composition, he has to go for regular registration, kindly enlighten.
Doctor's Medical Shop Eligible for GST Composition Scheme: Service Supply Limit Clarified Under Amended Provisions A doctor running a medical shop inquired about eligibility for the GST composition scheme, considering his service supply might exceed 5 lakh annually. The amended provision from February 1, 2019, allows service supply up to 10% of turnover or 5 lakh, whichever is higher. An example clarified that if the turnover is 80 lakh, services up to 8 lakh are permitted, making him eligible for the composition scheme. If the turnover is 40 lakh, services up to 5 lakh are allowed. The doctor was advised that he might still qualify for the composition scheme under these conditions. (AI Summary)
Goods and Services Tax - GST
TaxTMI 
TaxTMI 
TaxTMI 
