Composition Scheme

Composition Dealer Don't collect GST from Customers.

Composition dealer cannot collect GST since he is opting under compostion scheme to pay GST at a lesser rate than that of a normal supplier.

Composition dealer should not collect tax  on outward supplies.  They have to pay the gst amount from their  own pocket.
Tax invoice should not issued instead issue invoice mentioning "Bill of supply"

In composition levy-
* For trader and manufacturer, it is 1%(cgst 0.5%+sgst 0.5%.

* For Restaurant, it is 5%(cgst 2.5%+sgst 2.5%) 
Gst to be paid on total taxable supplies. 
From 1st jan18,no gst on exempted supplies.

In simple words the composit dealer has ro deposit GST from his pocket

composite dealer cannot collect GST from customers and he is not allowed to take ITC of goods purchased by him.

composite dealer has to pay GST from his own pocket.

Composition Dealer can't collect GST from Buyers and it is liable to mention on top of Invoice Clearly "Composition taxable person, not eligible to collect tax on supplies”

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