06 November 2018
Sir , for GST Registration of grocery shop ,under composition scheme ,category of registered person is being asked.
Option are as follows- 1) Supplier making supplies referred to in clause (b) of paragraph 6 of schedule II 2) Any other supplies eligible for composition levy Sir from above which option to select.
06 November 2018
Schedule II / Para 6/ Clause b :- supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (other than alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration..
It means if you are dealing with goods or services of food items & drinks and transactions are in cash / barter system of payments are not being released in normal course , you should opt for 1.
For all other business otherwise eligible for composition scheme - option should be 2
CAclubindia
