https://www.taxtmi.com/forum/issue?id=121066 Composition dealers cannot directly make inter-State outward sales of goods while remaining under the composition scheme. Goods moved from one State to another pursuant to a sale trigger the restriction, without any valid invoice- or payment-based workaround. Customer location or payment from another State is not determinative; actual delivery, goods movement, contractual terms, and place-of-supply facts must be assessed. Genuine options are an independent reseller making a separate inter-State sale or transition to the regular GST scheme. en-us Thu, 13 Aug 2026 10:57:37 +0530 Thu, 13 Aug 2026 16:34:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121066 Composition dealers cannot directly make inter-State outward sales of goods while remaining under the composition scheme. Goods moved from one State to another pursuant to a sale trigger the restriction, without any valid invoice- or payment-based workaround. Customer location or payment from another State is not determinative; actual delivery, goods movement, contractual terms, and place-of-supply facts must be assessed. Genuine options are an independent reseller making a separate inter-State sale or transition to the regular GST scheme. Discussion-Forum GST Thu, 13 Aug 2026 10:57:37 +0530 https://www.taxtmi.com/forum/issue?id=121066