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Composition Scheme only if all purchases within State and from registered persons

Composition Scheme only if all purchases within State and from registered persons :

Composition scheme is available to small taxable persons if all their purchases are from registered persons  within the State. Otherwise, they have to pay GST on purchases. This condition is practically impossible to be  complied with.

Further, limit of Rs 50 lakhs is meagre as compliance costs are very high in GST.

GST-Goods and Service Tax | Tina Saha |