https://www.taxtmi.com/forum/issue?id=112593 Eligibility for the composition scheme requires that the taxable person not supply services except certain restaurant/food services, not supply goods that are non-taxable, not make inter-State outward supplies, not use e-commerce operators required to collect TCS, and not be a manufacturer of notified goods; the option lapses if aggregate turnover exceeds the statutory limit, opt-in is by all registrants sharing a PAN, and a composition dealer may not collect tax or claim input tax credit and faces tax determination and penalties if ineligible. en-us Sun, 13 Aug 2017 18:51:27 +0530 Thu, 23 Jan 2025 15:55:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112593 Eligibility for the composition scheme requires that the taxable person not supply services except certain restaurant/food services, not supply goods that are non-taxable, not make inter-State outward supplies, not use e-commerce operators required to collect TCS, and not be a manufacturer of notified goods; the option lapses if aggregate turnover exceeds the statutory limit, opt-in is by all registrants sharing a PAN, and a composition dealer may not collect tax or claim input tax credit and faces tax determination and penalties if ineligible. Discussion-Forum GST Sun, 13 Aug 2017 18:51:27 +0530 https://www.taxtmi.com/forum/issue?id=112593