Kaninika chakrabarti (31 Points)
05 September 2022
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(178014 Points)
Replied 05 September 2022
As per notification no. 02/2019-Central Tax (Rate) dated 7th March, 2019, a Service provider can apply for composition scheme (3% CGST + 3% SGST)
subject to the below mentioned conditions—
Supplies are made by a registered person, -
(i) whose aggregate turnover in the preceding financial year was fifty lakh rupees or below;
(ii) who is not eligible to pay tax under sub-section (1) of section 10 of the said Act ;
(iii) who is not engaged in making any supply which is not leviable to tax under the said Act ;
(iv) who is not engaged in making any inter-State outward supply;
(v) who is neither a casual taxable person nor a non-resident taxable person.
CAclubindia
