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    <title>Persons not eligible for composition scheme</title>
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    <description>Persons are not eligible for the composition scheme if they are casual or non resident taxable persons; suppliers of services except restaurant services; persons making inter state supplies; suppliers of non taxable goods; suppliers through an ECO required to collect tax at source; persons whose stock on the appointed day was not purchased in inter state trade, imported, or received from an out of State branch/agent; persons purchasing from unregistered suppliers where reverse charge applies; and manufacturers of goods notified as excluded.</description>
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    <pubDate>Thu, 27 Apr 2023 11:32:00 +0530</pubDate>
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      <title>Persons not eligible for composition scheme</title>
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      <description>Persons are not eligible for the composition scheme if they are casual or non resident taxable persons; suppliers of services except restaurant services; persons making inter state supplies; suppliers of non taxable goods; suppliers through an ECO required to collect tax at source; persons whose stock on the appointed day was not purchased in inter state trade, imported, or received from an out of State branch/agent; persons purchasing from unregistered suppliers where reverse charge applies; and manufacturers of goods notified as excluded.</description>
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      <pubDate>Thu, 27 Apr 2023 11:32:00 +0530</pubDate>
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