https://www.taxtmi.com/forum/issue?id=121066 GST composition dealers cannot directly make inter-State outward sales of goods while remaining under the composition scheme. Movement of goods from one State to another pursuant to sale attracts the restriction, and payment or invoicing arrangements cannot cure it. A customer or payment originating in another State does not itself make a supply inter-State; actual delivery, movement and place-of-supply facts govern. A genuine independent reseller may separately make an inter-State sale, while businesses undertaking direct inter-State sales should operate under the regular GST scheme. en-us Thu, 13 Aug 2026 10:57:37 +0530 Sun, 23 Aug 2026 05:56:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121066 GST composition dealers cannot directly make inter-State outward sales of goods while remaining under the composition scheme. Movement of goods from one State to another pursuant to sale attracts the restriction, and payment or invoicing arrangements cannot cure it. A customer or payment originating in another State does not itself make a supply inter-State; actual delivery, movement and place-of-supply facts govern. A genuine independent reseller may separately make an inter-State sale, while businesses undertaking direct inter-State sales should operate under the regular GST scheme. Discussion-Forum GST Thu, 13 Aug 2026 10:57:37 +0530 https://www.taxtmi.com/forum/issue?id=121066