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    <title>Conditions and restrictions for composition levy [ Section 10(2) Read with Rule 5 of CGST Rules ]</title>
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    <description>Eligibility for the composition scheme is confined by supply type, supplier status and stock origin: opt-in is permitted only if not engaged in taxable services (except as permitted), not making exempt or inter State outward supplies, not supplying through an e commerce operator required to collect tax, not manufacturing notified goods, and not a casual or non resident taxable person. Stock on the appointed day must not originate from inter State trade, import, out of State branch/principal/agent, or unregistered suppliers unless tax is paid; composition taxpayers must pay tax on applicable inward supplies and display prescribed composition wording on bills and signboards.</description>
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      <description>Eligibility for the composition scheme is confined by supply type, supplier status and stock origin: opt-in is permitted only if not engaged in taxable services (except as permitted), not making exempt or inter State outward supplies, not supplying through an e commerce operator required to collect tax, not manufacturing notified goods, and not a casual or non resident taxable person. Stock on the appointed day must not originate from inter State trade, import, out of State branch/principal/agent, or unregistered suppliers unless tax is paid; composition taxpayers must pay tax on applicable inward supplies and display prescribed composition wording on bills and signboards.</description>
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