1. what about the special composition scheme for brick manufacturer.
2. How to file gstr1 at GST rate of 6%, as 6% option is not available in form gstr1.
3. Is there any turnover threshold limit for GST rate 6%.
4. Can a supplier issue B2B invoice at a GST rate of 6%.(cgst 3% and sgst 3%). if yes, then what about the ITC for the receipent of the said supply.
please convey your valuable views
1. The scheme is applicable from April 2022
2. You are not required to file GSTR1 , it's CMP-08 Qtly statement , the composition dealer is required to file.
3. It's 50 lac
4.Yes composition dealer is also registered dealer cannot issue tax invoice , need to issue bill of supply . Yes he can supply intrastate to registered dealer but cannot charge & collect GST (Section 10(2A)(4)).
Actually I think you are mixing the composition scheme with regular scheme without ITC .
The Brick manufacturer can Opt for :
1. Special Composition Scheme with threshold limit of 50 lac (Refer Notification 4/2022 CT )
2. Can Opt for Regular Scheme with Concessional Rate 6% GST without ITC (Refer Notification 2/2022 CT)
3. Can opt for Regular scheme with GST rate of 12% with ITC (Refer Notification 1/2022 CT (r))
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