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Section 10 - Composition levy.
THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
As per the scheme of the GST, the intention of extending the benefit of composition scheme to small manufacturer or trader (including Dabhas) only.
Therefore, it can be construed clearly that since the turnover the previous year is a determining factor for eligibility of composition scheme, a registered person who was making inter-state supplies during the previous year, cannot be allowed to avail the benefit of composition scheme during the current year even if the turnover of the previous years remain below the threshold limit.
Eligibility for composition scheme may be barred by prior inter state supplies, even if current turnover is below threshold. A registered person who made inter state supplies during the previous year is ineligible to opt for the composition scheme in the current year, because eligibility under Section 10 is determined with reference to the preceding financial year; thus the absence of inter state supplies must be assessed for the previous year even if turnover remains below the threshold.
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