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of <h1>Composition Scheme Eligibility: Inter-State Suppliers Ineligible Despite Low Turnover; Clarification Needed on Section 10(2) Conditions.</h1> Under the Central Goods and Services Tax Act, 2017, the composition scheme is intended for small manufacturers or traders. Eligibility for this scheme is determined by the turnover of the previous year. If a registered person engaged in inter-state supplies in the previous year, they are ineligible for the composition scheme in the current year, even if their turnover remains below the threshold limit. This interpretation raises questions about whether conditions in Section 10(2) must also be met for the previous financial year, indicating a need for further clarification.
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