Chhattisgarh Introduces 3% GST Composition Scheme for Service Suppliers with Turnover up to Rs. 50 Lakh.
The Government of Chhattisgarh has issued a notification under the Chhattisgarh Goods and Services Tax Act, 2017, introducing a composition scheme for service suppliers with an annual turnover of up to 50 lakh rupees in the preceding year. Effective from April 1, 2019, the scheme allows eligible registered persons to pay a State tax at a rate of 3% on intra-State supplies. Conditions include restrictions on inter-State supplies, supplies through e-commerce operators, and certain goods. Registered persons must issue a bill of supply instead of a tax invoice and cannot collect tax from recipients or claim input tax credit.
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