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%

Turnover limit for Composition Levy for CGST – Notification No. 8/2017 – Central Tax Dtd 27th June, 2017 – Tax Heal

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

Turnover limit for Composition Levy for UTGST Act – Notification No. 2/2017 – Union Territory Tax Dtd 27th June, 2017

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

Rule – 3 Intimation for composition levy

Rule – 4 Effective date for composition levy

Rule – 5 Conditions and restrictions for composition levy

Rule – 6 Validity of composition levy

Rule – 7 Rate of tax of the composition levy

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

yes

GST Composition Scheme : Free Study Material

GST Composition Scheme : Free Study Material

Relevant Study Material on GST Composition Scheme

Relevant Circulars on GST Composition Scheme

Relevant Sections of CGST Act 2017 on GST Composition Scheme

Relevant Notification of CGST Act 2017 on GST Composition Scheme

Relevant Rules of CGST Rules 2017 on on GST Composition Scheme

Relevant GST Forms on GST Composition Scheme

Composition Forms

Relevant GST Return forms on GST Composition Scheme

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