GST Composition Scheme : Free Study Material
Here is the free study Material on GST Composition Scheme under GST
Relevant Study Material on GST Composition Scheme
What is GST Composition Scheme
GST Composition Scheme with Changes I Complete Details I CA Satbir Singh
GSTR 4 Filing FY 2019-20 For Composition Taxpayer
GSTN Advisory for Composition Taxpayer FY 2020-21 I CA Satbir Singh
Two Annual Returns for GST Composition Taxpayer
New Return for GST Composition Scheme Notified on 28.06.2019 : GSTR 4
Compulsory Withdrawal from GST Composition Scheme
GST CMP 8 : Tax Payment for self Assessed Tax : Commentary
GST Composition & 6% GST Scheme Changed : GSTR 4 to be filed annually [Video]
New 6% GST Composition Scheme from 1.4 2019
Unregistered Purchases : RCM Applicable from 01.04.2019 on New GST Scheme
Last Date to Opt for GST Composition Scheme for FY 2019-20
Composition Scheme of GST for Service Provider
Changes in GST Composition Scheme from 01.02.2019
Composition Scheme under GST – Analysis
Can Tobacco Trader opt for GST Composition Scheme
How to Check Taxpayers has Opted In/Out of Composition under GST
Checklist for GST Composition Levy
GST : Free Help Book on Composition Scheme
How to opt out GST Composition Scheme
GST Composition scheme : Brief Intro in Hindi [ Video ]
FAQs on Composition Levy under GST ( India ) – Tax Heal
GST Composition Scheme Rate Reduced w.e.f 01.01.2018 [ Video by TaxHeal ]
GST Composition Scheme FAQs : Part 1 : by TaxHeal I जीएसटी कम्पोजीशन स्कीम
GST Composition Scheme if sale through e commerce websities
Changes in GST Composition Scheme by GST Council 23rd meeting on 10.11.2017
GST Composition Scheme Analysis by ICSI : Video Lecture
GST composition Scheme changes w.e.f 13.10.2017
Applicability of GST composition scheme for caterer & banquet hall food supply
Allow GST composition scheme dealers to Sell through e-commerce operator : ICAI
Allow GST Composition Scheme to professionals having small turnover : ICAI
Allow GST Composition Scheme to professionals having small turnover : ICAI
Changes in GST Composition Scheme by GST Council 23rd meeting on 10.11.2017
GST Composition scheme cant be opted from middle of Year
Service of Foods / drinks / bakery qualify for GST Composition Scheme
Traders Selling online can not opt GST Composition Scheme
GST Composition Scheme Can not be opted if earning Rental Income
Extend GST Composition Scheme to Service Sector : ICAI
GST Composition Scheme Detailed Analysis : Video
GST Composition scheme : Brief Intro in Hindi [ Video ]
Return filing and compliance simpler under GST composition scheme
When should mine owner/lease holder migrate from GST Composition Scheme into full GST System
Can buyer get input credit on supply of minerals from mine owner in GST composition scheme
Relevant Circulars on GST Composition Scheme
Relevant Sections of CGST Act 2017 on GST Composition Scheme
Section 10 CGST Act 2017; Composition levy
Relevant Notification of CGST Act 2017 on GST Composition Scheme
Notification No 21 /2019 Central Tax Dated 23rd April, 2019 Seeks to notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019– Central Tax (Rate), dated the 7th March, 2019
Notification No 20/2019 Central Tax Dated 23rd April 2019: CGST (Third Amendment) Rules 2019. : Rule 62 Amended for GST Composition Scheme
Notification No 14/2019 Central Tax : Composition Scheme Limit increased from 01.04.2019
Notification No 2/2019 Central Tax (Rate) : composition scheme for supplier of services @ 6%
Seeks to amend notification No. 8/2017-Central Tax vide Notification No 46/2017 Central Tax Dated 13th October, 2017
Central Tax seeks to further amend notification No. 8/2017 – Central Tax so as to prescribe effective rate of tax under composition scheme for manufacturers and other suppliers. vide Notification No 1/2018 Central Tax Dated 1 st January, 2018
Seeks to amend notification No. 2/2017-Union Territory Tax vide Notification No 16/2017 Union Territory Tax Dated 13th October, 2017
Union Territory Tax seeks to further amend notification No. 2/2017 – Union Territory Tax so as to prescribe effective rate of tax under composition scheme for manufacturers and other suppliers vide Notification No 1/2018 Union Territory Tax Dated 1st January, 2018
Seeks to make payment of tax on issuance of invoice by registered persons having aggregate turnover less than Rs 1.5 crores vide Notification No 40/2017 Central Tax Dated 13th October, 2017
Relevant Rules of CGST Rules 2017 on on GST Composition Scheme
Relevant Rules on GST Composition Scheme are covered in CHAPTER II COMPOSITION RULES of CGST Rules 2017
Relevant Rules on GST Composition Scheme for returns are covered in CHAPTER VIII RETURNS of CGST Rules 2017
Rule – 62 Form and manner of submission of quarterly return by the composition supplier
Relevant GST Forms on GST Composition Scheme
Composition Forms
Sr No | Form No | Description |
1. | GST CMP-01 | Intimation to pay tax under Section 10 (composition levy) (Only for persons registered under the existing law migrating on the appointed day) |
2. | GST CMP-02 | Intimation to pay tax under Section 10 (composition levy) (For persons registered under the Act) |
3. | GST CMP-03 | Intimation of details of stock on date of opting for composition levy (Only for persons registered under the existing law migrating on the appointed day) |
4. | GST CMP-04 | Intimation/Application for withdrawal from composition Levy |
5. | GST CMP-05 | Notice for denial of option to pay tax under Section 10 |
6. | GST CMP-06 | Reply to the notice to show cause |
7. | GST CMP-07 | Order for acceptance / rejection of reply to show cause notice |
Relevant GST Return forms on GST Composition Scheme
GSTR -4 | Quarterly return for registered persons opting composition levy |
GSTR-4A | Auto drafted details for registered persons opting composition levy |
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