One of the condition to eligible to register as composite tax payer He is not engaged in making any supply of goods which are not leviable to tax under this act
If he wants to deal with the exempted goods then he should withdraw from composite scheme and to be registered as normal tax payer.
Only exempted goods supply.......... No need of registeration at all......
But dealing with other taxable goods also........ for composition trader, tax levied on aggregate turnover. including exempted goods.
Sir
Who wants to register under Composition scheme he should not deal with the Exempted goods at all
If he deals with both taxable and exempted goods then he shall liable to register as normal tax payer
CAclubindia
