GST Composition Scheme कौन ले सकता है [GST Composition Scheme का लाभ?]

Hello Friends, Today mai baat karne wala hu COMPOSITION SCHEME ke bare me full information apko es article ke through milegi tho apko bhi line miss naa kare sari jankari details me mai apko btaunga jo apke liye bahut hi helpfull rhegi dosto agr aap bhi apne business ko GST me registered krwana chahte hai tho sabse pahle tho apko ye jaan lena hai ki apka business kaisa hai apke businuss ka trunover kitna hai [Trunover- Means apke Yearly Sales kitni hai]. Dosto depend krta hai sab kuch apke business pr or income par ussi hisab se apko GST me registration karwana pdta hai. So lets, start mai apko btadeta hu ab - Kiya hai GST Composition Scheme कौन ले सकता है

Agr apko gst me registeration krna hai tho iske 2 tarike hai ya tho aap GST Registration ke under:-

Regular Normal Taxpayer me registered krwa skte ho.

Composition scheme le sakte ho

Composition Scheme:- Ab esme bhi apke 2 Types ki ki scheme h

Section 10 - Agr apka MaximumTrunover 1.5 crore tak hai tho aap eske under registration krwa sakte ho.

Notification No 2/2019 Central Tax (Rate) - Agar apka maximum trunover 50lackhs tak h tho aap eske under registratin krwa skte ho

GST Composition Scheme कौन ले सकता है

GST COMPOSITION SCHEME - UNDER SECTION 10

Agar aap section 10 ke under registration krwana chahte hai tho - 1.5 Crore tak trunover hona chahiye

If, apka Goods supply krte ho , ya fir koi Food services yani ki restaurent chalate ho ya fir services supply krte ho but only 10% Trunover tak ya fir 5lac which ever is higher.

Agr apka Last Financial Trunover 1.5Crore tak hai tho aap Compostition scheme OPT kar sakte ho Magar yha par composition scheme ke under different tax rate hai

Manufacture ke liye -

Food Supplier (Restaurent) -

Traders -

For Special Taxpayer:

Note: The Northeast states which are eligible for taking the composition scheme are exempt- Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, and Himachal Pradesh.

Arunachal Pradesh

Manipur

Meghalya

Mizoram

Nagaland

Sikkim

Tripura

Uttrakhand [U.K]

Agar apka last financial trunover 75Lakhs se kam hai or aap en states se belong krte ho tavi apke liye 75lacks tak exempt h.

GST Composition Scheme Kon Nahi Le Sakta?

Dosto yha mai kuch points bata raha hu agar aap en categories me aate hai tho aap composition scheme nahi le skte or agar nahi aate tho aap le sakte ho.

Inter State Supplies - Agar aap ek state se dusre state me supplie krte ho tho aap compositon scheme nahi le skte.

GST Exempt Goods - Agar aap asse goods ki supply krte ho jo gst ke dayre me nahi aati jin goods par koi tax nahi lagta.

Tambacco, Pan masala, Ice-cream jo manufacture krte hai wo v es composition scheme nahi le skte.

Agar aap E-commerce dwara goods ki supply krte ho. tab bhi composition scheme nahi le skte.

Casual Taxable Person - Ye wo hote hai jo ki kuch samay ke liye apna business kisi dusre place pr krte hai means apna palace badalte rahte hai.

Jo India ke nagrik nahi h or yaha par apna business krte hai wo v Composition scheme nahi le skte.

GST Composition Scheme Ke Nuksan Kiya hai?

Dosto composition scheme ke fayde bhi hai tho iske nukshan bhi hai mai apko suggest krunge ki aap GST NORMAL me hi registration krwaye bcoz usme bahut fayde h.

ITE Claim [Input Tax Credit]:- Aap Itc claim nahi kr sakte agar aap composition scheme lete ho yani ki aap total outward tax means jo tax aap collect krte ho wo apni purchase wale tax se (Input) tax se adjust nahi kr sakte.

Jab aap Goods ki purchase krte ho tab aap tax pay karte ho Wo apka ITC kahlata hai ji haa usse hi ITC Bolte ho or jab aap goods ki sale karte ho tab aap Tax collect krte ho ye apke GST Account me automatically hi adjust hoti jati hai.

Can't Charge GST - Aap kisi bhi Customer se GST nahi vasul skte ho means agar aap Restaurent chalate ho customer ko services provide krwate ho or uska bill 500 ka bana hai tho aap GST nahi le sakte only 500 Rupees hi lene honge apko.

Agar aap NORMAL GST ME Registered ho tho

18% With AC
12% Without Ac

Vasul skte ho.

Cannot Supply Goods Other State - Aap apne Goods ki supply kisi dusre State [Inter-State] me nahi bej sakte ho.

Can't Supply Sez - Aap Special Economical Zone me supply nahi kr skte ho. SEZ ko interstate categories me rakha gya hai jisse ki agar aap sez me goods ki supply kroge tho aap Compostition scheme me nahi aaoge.

GST Composition Me kon kon se return bhare pdenge?

Apko GSTR4 Bharni pdegi or wo bhi 3 Months me ek bar Quertly Return bolte jise dosto 1 Saal me 4 Quater hote hain 3 Months ka ek queter hota hai for example

Saal me 12 Mahine hote hai or Saaal me 4 Quater hote h.

1Quater - April, May, June

2 Quater - July, Aug, Sep

3 Quater - Oct, Nov, Dec

4 Quater - Jan, Feb, Mar

Ab baat aati hai ki jab apka April, may, june means 1Quater khatm ho jye tho apke GST PORTAL pr GSTR4A Form show hoga jisme aap apni Sari purchase ki details dek sakte ho. Jisne apko good ki sale ki hai agar wo normal gst registration kiya hua hai tho wo apni Monthly sales GSTR-1 me show krega or apko wo GSTR-4A me purchase ke rup me njar ayegi.

Read More:-

GSTR 2A Reconcile

GST Username & Password Kaise Change Kare

Golden Rules Of Accounting

GST Return Status Check

GST Return Filing

GST Registration Process

Dosto Kaisi lagi hamari ye information jo ki GST Composition Scheme ke bare me thi es post me apko bahut hi acche see samjaya gya hai agar apka koi issue ho es article se related tho hamare sath jarur share kariye. GST Composition Scheme कौन ले सकता है [GST Composition Scheme का लाभ?] bahut se logo ko confusion rahti hai ki kaise gst me registration kare humne kuch links bhi apke liye diye hai agar aap kuch new sikhna chaho tho hamari new article ko read kar sakte ho.