TaxTMI Login
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →Just a moment...
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →By creating an account you can:
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All TMI Notes
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All TMI Notes
Note
Bookmark
Share
Don't have an account? Register Here
Rule 5 - Conditions and restrictions for composition levy
Central Goods and Services Tax Rules, 2017
No. the provisions of Rule 5 specifically prescribes that, he is neither a casual taxable person nor a non-resident taxable person.
Therefore, a casual dealer or non-resident taxable person cannot avail the benefit of composition scheme.
Composition scheme eligibility barred for casual and non-resident taxable persons; cannot claim composition as casual dealer. A taxpayer acting as a casual taxable person or a non-resident taxable person is expressly excluded from the composition levy; therefore casual dealers and non-resident taxable persons cannot avail the composition scheme while operating in that capacity.
of Press 'Enter' after typing page number.
TaxTMI 
TaxTMI 