Are all manufacturers eligible for GST composition scheme?

Question : Are all manufacturers eligible for composition scheme?

Answer: A manufacturer is eligible to avail composition scheme except manufacturers:

(a) whose aggregate turnover in the preceding financial year crossed Rs. 75 lakhs;

(b) who have purchased goods or services from unregistered suppliers unless they have paid GST on such goods or services on reverse charge basis;

(c) who make any inter-State outward supplies of goods;

(d) who make supply of goods through an electronic commerce operator;

(e) who manufacture the following goods.

GST on MSME : FAQ’s

GST on Textile : FAQ’s

GST on Export : FAQ’s

GSTIN / PAN and Invoice information in Shipping Bill

Bond or LUT along with Shipping Bill

Drawback after GST regime

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