https://www.taxtmi.com/forum/issue?id=119616 When a composition taxpayer exceeds the eligibility threshold during the year they must migrate to the regular GST scheme from the point of crossing; invoices after migration are to be treated and reported as regular-scheme supplies while invoices prior to migration remain subject to composition returns. Return filing must therefore reflect both statuses for the affected period. On switching, the taxpayer should follow routine procedures and may claim eligible input tax credit for stock on hand at migration. en-us Wed, 19 Feb 2025 11:24:31 +0530 Thu, 20 Feb 2025 09:31:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119616 When a composition taxpayer exceeds the eligibility threshold during the year they must migrate to the regular GST scheme from the point of crossing; invoices after migration are to be treated and reported as regular-scheme supplies while invoices prior to migration remain subject to composition returns. Return filing must therefore reflect both statuses for the affected period. On switching, the taxpayer should follow routine procedures and may claim eligible input tax credit for stock on hand at migration. Discussion-Forum GST Wed, 19 Feb 2025 11:24:31 +0530 https://www.taxtmi.com/forum/issue?id=119616