APPLICABILITY OF COMPOSITION SCHEME

616 views 9 replies
Hi,
I have a client who is into sale of milkshakes.. and he is registered as composition dealer under gst. Now, the question is will he be eligible to resgister in swiggy or zomato.
Replies (9)
No he is not eligible to register on swiggy or Zomato as they are ECO Nd composition dealer cannot make supply through ECO.
Thank you for the rly, it helped me a lot
Ur most welcome
It's an absolute wrong reply.
composition dealer can easily take the help of logistics partner.
As per the Provision of Section 10(2)(d) of the CGST Act 2017, persons who are supplying goods through E-commerce operator is not eligible to opt for Composition Scheme u/s 10(1)

Read more at: https://www.caclubindia.com/forum/restaurant-under-composition-scheme-502387.asp
The reason is that e commerce operators cannot opt for composition scheme.
Taxable person having food business and beverages drink cannot opt for composition scheme.
Section 10(2)(d) of CGST Act stated that a composite dealer cannot engaged in making any supply of goods through Electronic Commerce Operator (ECO) who is required to collect tax at source under section 52 of this act. A composite dealer cannot collect tax under GST.
Yes the Section 10(2)(d) restricted the Composition to supply through E-commerce , but those E-commerce who are deducting TCS u/s 52 of CGST Act .
Thus if Swiggy or Zomato is deducting TCS , then Composition dealer cannot supply through them.
To all the members who have answered this question...


the question is faulty..
ecommerce operator cannot opt for composition scheme.


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register