1. Service Provider cannot opt for Composition Scheme (However Restaurant can opt for Composition Scheme)
    (From 1 Apr 2019,All Service Providers can opt for Composition scheme)
  2. Dealers/Manufactures doing Interstate Sales cant opt for Composition Scheme
  3. If having turnover > 100 lacs,   150 lacs(50 lacs for service providers)  then this Scheme cant be availed 
  4. If paying GST under Reverse Charge, then also Composition Scheme cant be availed.
  5. For paying TDS under GST, Composition Scheme is not available
  1. GST - Goods and Services Tax, India
  2. GST Computation & Accounting

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 9 years. He also provides Accounts Tax GST Training in Delhi and Pune.