GST Composition Scheme : Free Study Material

By | May 6, 2018
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(Last Updated On: May 6, 2018)

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

Composition Scheme under GST – Analysis

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 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

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

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 NoForm NoDescription
1.GST CMP-01Intimation to pay tax under Section 10 (composition levy) (Only for persons registered under the existing law migrating on the appointed day)
2.GST CMP-02Intimation to pay tax under Section 10 (composition levy) (For persons registered under the Act)
3.GST CMP-03Intimation 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-04Intimation/Application for withdrawal from composition Levy
5.GST CMP-05Notice for denial of option to pay tax under Section 10
6.GST CMP-06Reply to the notice to show cause
7.GST CMP-07Order for acceptance / rejection of reply to show cause notice

Relevant GST Return forms on GST Composition Scheme

GSTR -4Quarterly return for registered persons opting composition levy
GSTR-4AAuto drafted details for registered persons opting composition levy

yes

Direct Taxes Ready Reckoner
Service Tax Ready Reckoner
Company Law Ready Reckoner
tax deduction at source

4 thoughts on “GST Composition Scheme : Free Study Material

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