A registered person opting for composition scheme is not allowed to make any inter-State outward supplies of goods. Therefore, what would happen if someone from outside the state wants to purchase goods? Will it make any difference, if the person from outside the state is not a registered person?
22 July, 2017
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Composition scheme prohibits inter state outward supplies, triggering immediate withdrawal and normal GST liability if violated. A registered person availing the composition scheme cannot make inter state outward supplies; place of supply outside the state requires issuance of a ... Summary
Composition scheme prohibits inter state outward supplies, triggering immediate withdrawal and normal GST liability if violated.
A registered person availing the composition scheme cannot make inter state outward supplies; place of supply outside the state requires issuance of a Bill of Supply only, and an inter state supply triggers immediate withdrawal of the composition scheme by operation of law. Withdrawal converts liability to tax under normal provisions, requires filing FORM GST CMP-04 electronically, and exposes the person to additional tax and penalty determination by the proper officer if composition was wrongly availed.
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