In case of a person who is/was availing composition scheme u/s 10. What will be the due date of payment tax (GST) and submitting the return once he crosses the threshold limit of 75 Lakhs (or rs. 50 lakhs) as the case may be? Can he continue to pay tax and file the return on quarterly basis?

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....- 24-7-2017<br>Section 10 - Composition levy. Section 39 - Furnishing of returns. THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 In terms of Section 39(2), the benefit of filing of quarterly return is available for making payment u/s 10. Once a  dealer crosses the threshold limit or withdraws from the composition scheme, he will be required to pay tax as normal registered taxable person. Theref....