A person who was making inter-state supplies during the previous year but not making inter-state supplies during the current year, can he avail the benefit of composition under GST?

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....position levy. THE CENTRAL GOODS AND SERVICES TAX ACT, 2017<br>GST<br>Act-Rules<br>Dated:- 23-7-2017<br>Section 10 - Composition levy. THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 As per the scheme ....