23 June 2017
A dealer on the appointed date having stock of goods purchased inter state, now he want to opt composition scheme, whether its claim may be rejected on the basis of opening stock consisted goods purchased inter state.
24 June 2017
No you cannot opt if you have any stock of inter-state purchase as rightly pointed out the rule!
Practically, the only way out is that if you similar purchase from within the state and there is no one-to-one linking of inward invoice & stock then you may will be able to justify to the department in any enquiry (which is a remote instance). Then u may go for composition...
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