composition person can allow inter-state purchase?

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I optend the composition scheme... can allow interstate purchase in composition scheme?
please also specify the section
Replies (4)
No a composite tax payer cannot make any inter state transactions
section?

Interstate purchase i.e inward supply is not restricted, only outward supply or sell is not permitted by composition dealer, under GST act.

As per the Provision of Section 10(2) of the CGST Act 2017, Composition Scheme Dealers cannot do INTER-STATE OUTWARD SUPPLY ( commonly known as Sales ).

However, INTER STATE INWARD SUPPLY ( commonly known as Purchases ) is not restricted.

Regards.


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