https://www.taxtmi.com/article/detailed?id=7232 The Model GST Law offers a composition scheme for small taxpayers based on aggregate turnover computed on an all India PAN basis; registration is required, the scheme is unavailable for suppliers of services, inter state suppliers, supplies via certain e commerce operators, and notified manufacturers, and persons under the scheme cannot collect tax or claim input tax credit, with withdrawal and transitional adjustments to credit on specified stock and capital goods where eligibility ceases. en-us Wed, 25 Jan 2017 07:57:16 +0530 Wed, 25 Jan 2017 07:57:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7232 The Model GST Law offers a composition scheme for small taxpayers based on aggregate turnover computed on an all India PAN basis; registration is required, the scheme is unavailable for suppliers of services, inter state suppliers, supplies via certain e commerce operators, and notified manufacturers, and persons under the scheme cannot collect tax or claim input tax credit, with withdrawal and transitional adjustments to credit on specified stock and capital goods where eligibility ceases. Articles Goods and Services Tax - GST Wed, 25 Jan 2017 07:57:16 +0530 https://www.taxtmi.com/article/detailed?id=7232