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Filing of composition return

Ramesh patel (Business) (190 Points)

14 April 2020

where do I report the exempted good sales in composition scheme annual return 9a for year 2018-19? Is there any tax liable to pay by trader on sell on exempted good?

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5 Replies

Tax Jankari (manager) (36 Points)
Replied 15 April 2020

composite and mixed supply - In order to levy GST on any goods or services in the GST system it is first seen whether the goods or services are actually supplied.

If there is a supply of goods or services, then GST will be imposed on it. The GST law lays down the tax rate of all goods or services, according to which the supply of any goods or services can be taxed.

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Ramesh patel (Business) (190 Points)
Replied 15 April 2020

Sir query is whether tax is imposed on composition trader on sell of exempted good such as cattle feed husk?

Spurto Consultancy Services (Consultant) (1891 Points)
Replied 15 April 2020

No tax will be imposed on the composition dealer in case of exempted goods.

CA Sachin M Jain (CA | GST | Refunds | Advisory | Litigation) (1337 Points)
Replied 15 April 2020

Exempted supplies are to be reported in Table 6B of form GSTR 9A. For TRADERS NO GST would be levied on those exempted supplies.

Further clarification contact - CA SACHIN M JAIN | 8097515447 | casachinmjain @ gmail.com