{"id":5048,"date":"2022-10-13T05:04:56","date_gmt":"2022-10-13T05:04:56","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=5048"},"modified":"2024-03-27T12:37:08","modified_gmt":"2024-03-27T12:37:08","slug":"all-about-the-rules-of-composition-levy-under-gst","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/all-about-the-rules-of-composition-levy-under-gst\/","title":{"rendered":"All about the Rules of Composition Levy under GST"},"content":{"rendered":"<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-5050\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/10\/Composition-rules-under-GST.jpg\" alt=\"Composition rules under GST\" width=\"1136\" height=\"606\" \/><\/h2>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6a04c5c68dcd6\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6a04c5c68dcd6\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caindelhiindia.com\/blog\/all-about-the-rules-of-composition-levy-under-gst\/#Composition_rules_under_GST_Chapter_II\" title=\"Composition rules under GST Chapter II\">Composition rules under GST Chapter II<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/all-about-the-rules-of-composition-levy-under-gst\/#Rule_3_%E2%80%93_Intimation_for_composition_levy\" title=\"Rule 3 \u2013 Intimation for composition levy\">Rule 3 \u2013 Intimation for composition levy<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/all-about-the-rules-of-composition-levy-under-gst\/#Rule_4_%E2%80%93Composition_levy_effective_date\" title=\"Rule 4 \u2013Composition levy effective date\">Rule 4 \u2013Composition levy effective date<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/all-about-the-rules-of-composition-levy-under-gst\/#Rule_5_%E2%80%93Restrictions_Conditions_for_composition_levy\" title=\"Rule 5 \u2013Restrictions &amp; Conditions for composition levy\">Rule 5 \u2013Restrictions &amp; Conditions for composition levy<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caindelhiindia.com\/blog\/all-about-the-rules-of-composition-levy-under-gst\/#Rule_6_%E2%80%93_Validity_of_composition_levy\" title=\"Rule 6 \u2013 Validity of composition levy\">Rule 6 \u2013 Validity of composition levy<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caindelhiindia.com\/blog\/all-about-the-rules-of-composition-levy-under-gst\/#Rule_7_%E2%80%93_Composition_levy_%E2%80%93_Rate_of_tax\" title=\"Rule 7 \u2013 Composition levy &#8211; Rate of tax\">Rule 7 \u2013 Composition levy &#8211; Rate of tax<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caindelhiindia.com\/blog\/all-about-the-rules-of-composition-levy-under-gst\/#No\" title=\"No.\">No.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caindelhiindia.com\/blog\/all-about-the-rules-of-composition-levy-under-gst\/#Section_under_which_composition_levy_is_opted\" title=\"Section under which composition levy is opted\">Section under which composition levy is opted<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caindelhiindia.com\/blog\/all-about-the-rules-of-composition-levy-under-gst\/#Rate_of_tax\" title=\"Rate of tax\">Rate of tax<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.caindelhiindia.com\/blog\/all-about-the-rules-of-composition-levy-under-gst\/#Category_of_GST_Registered_persons\" title=\"Category of GST Registered persons\">Category of GST Registered persons<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.caindelhiindia.com\/blog\/all-about-the-rules-of-composition-levy-under-gst\/#GST_Rates_on_Taxable_Supplies_under_Manufacturers\" title=\"GST Rates on Taxable Supplies under Manufacturers\">GST Rates on Taxable Supplies under Manufacturers<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.caindelhiindia.com\/blog\/all-about-the-rules-of-composition-levy-under-gst\/#GST_Rates_on_Taxable_Supplies_under_Composition_Scheme_for_Traders\" title=\"GST Rates on Taxable Supplies under Composition Scheme for Traders \">GST Rates on Taxable Supplies under Composition Scheme for Traders <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.caindelhiindia.com\/blog\/all-about-the-rules-of-composition-levy-under-gst\/#GST_Rates_on_Taxable_Supplies_under_Composition_Scheme_for_Restaurants_not_serving_alcohol\" title=\"GST Rates on Taxable Supplies under Composition Scheme for Restaurants not serving alcohol\u00a0\">GST Rates on Taxable Supplies under Composition Scheme for Restaurants not serving alcohol\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.caindelhiindia.com\/blog\/all-about-the-rules-of-composition-levy-under-gst\/#GST_Rates_on_Taxable_Supplies_under_Composition_Scheme_for_Service_Providers\" title=\"GST Rates on Taxable Supplies under Composition Scheme for Service Providers\">GST Rates on Taxable Supplies under Composition Scheme for Service Providers<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Composition_rules_under_GST_Chapter_II\"><\/span><span style=\"color: #ff6600;\"><u>Composition rules under GST Chapter II<\/u><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Rule_3_%E2%80%93_Intimation_for_composition_levy\"><\/span><span style=\"color: #000080;\"><u>Rule 3 \u2013 Intimation for composition levy<\/u><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Any person who has been granted registration on a provisional basis under R<u>ule 24(1)(b)<\/u> and who opts to pay tax under section 10, shall electronically file an intimation in FORM GST CMP- 01, duly signed or verified Via EVC, on the common portal, either directly or Via a Facilitation Centre notified by the Commissioner, prior to the appointed day, but not later than thirty days after the said day, or such further period as may be extended by the Commissioner in this behalf:<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">Provided that where the intimation in FORM <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.caindelhiindia.com\/learn\/category\/gst\">GST<\/a><\/span> CMP-01 is filed after the appointed day, the GST registered person shall not collect any tax from the appointed day but shall issue bill of supply for supplies made after the said day.<\/p>\n<ul>\n<li>Any person who applies for registration under R<u>ule 8(1)<\/u> may give an option to pay tax under <u>section 10<\/u> in Part B of FORM GST REG- 01, which shall be considered as an intimation to pay tax under the said<\/li>\n<li><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/carajput.com\/gst\/gst-consultancy.php\">GST<\/a><\/span> registered person who opts to pay tax under <u>section 10<\/u> shall electronically file an intimation in FORM GST CMP-02, duly signed or verified Via electronic verification code, on the common portal, either directly or Via a Facilitation Centre notified by the Commissioner, prior to the commencement of the financial year for which the option to pay tax under the aforesaid section is exercised and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of R<u>ule 44(4)<\/u> within a period of sixty days from the commencement of the relevant financial year.<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">\u201cProvided that any GST registered person who opts to pay tax under <u>section 10<\/u> for the financial year 2020-21 shall electronically file an intimation in FORM GST CMP-02, duly signed or verified Via electronic verification code, on the common portal, either directly or Via a Facilitation Centre notified by the Commissioner, on or before 30th day of June, 2020 and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of Rule 44(4) upto the 31st day of July, 2020.\u201d<\/p>\n<p style=\"padding-left: 40px;\">(3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under <u>rule<\/u> <u>24<\/u> or who has been granted certificate of registration under R<u>ule 10(1)<\/u> may opt to pay tax under section 10 with effect from the first day of the month immediately succeeding the month in which he files an intimation in FORM GST CMP-02, on the common portal either directly or Via a Facilitation Centre notified by the Commissioner, on or before the 31st day of March, 2018, and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of Rule 44(4) within a period of one hundred and eighty days from the day on which such person commences to pay tax under <u>section 10<\/u>:<\/p>\n<p style=\"padding-left: 40px;\">Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC- 03 has been furnished.<\/p>\n<ul>\n<li>\n<p style=\"text-align: left;\">Person who files an intimation under sub-rule (1) to pay tax under <u>section 10<\/u> shall furnish the details of stock, including the inward supply of goods received from unregistered persons, held by him on the day preceding the date from which he opts to pay tax under the said section, electronically, in FORM GST CMP-03, on the common portal, either directly or Via a Facilitation Centre notified by the Commissioner, within a period of ninety days from the date on which the option for composition levy is exercised or within such further period as may be extended by the Commissioner in this<\/p>\n<\/li>\n<li><span style=\"color: #003300;\">Any intimation under sub-rule (1) or sub-rule (3) or <u>sub-rule (3A)<\/u> in respect of any place of business in any State or Union territory shall be deemed to be an intimation in respect of all other places of business registered on the same PAN No.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Rule_4_%E2%80%93Composition_levy_effective_date\"><\/span><span style=\"color: #000080;\"><u>Rule 4 \u2013Composition levy effective date<\/u><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Option to pay tax U\/s <u>10<\/u> shall be effective from the beginning of the FY, where the intimation is filed under R<u>ule 3(3)<\/u> and the appointed day where the intimation is filed under Rule <u>3(1)<\/u>.<\/li>\n<li>The intimation under<u> rule 3(2)<\/u>, shall be considered only after the grant of registration to the applicant and his option to pay tax U\/s <u>10<\/u> shall be effective from the date fixed under <u>rule 10(2) &amp; 10(3)<\/u>.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Rule_5_%E2%80%93Restrictions_Conditions_for_composition_levy\"><\/span><span style=\"color: #000080;\"><u>Rule 5 \u2013Restrictions &amp; Conditions for<\/u> <u>composition levy<\/u><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The person exercising the option to pay tax U\/s <u>10<\/u> shall comply with the following conditions, namely:-<\/p>\n<ol>\n<li>He is neither a casual taxable person nor a non-resident taxable person;<\/li>\n<li>the goods held in stock by him on the appointed day have not been purchased in the course of inter-State trade or commerce or imported from a place outside India or received from his branch situated outside the State or from his agent or principal outside the State, where the option is exercised under <u>rule 3(1)<\/u>;<\/li>\n<li>Goods held in stock by him have not been purchased from an unregistered supplier and where purchased, he pays the tax under Rule 9<u>(4)<\/u>;<\/li>\n<li>He shall pay tax U\/s <u>9(4)(3)<\/u> on inward supply of goods or services or both;<\/li>\n<li>person was not engaged in the manufacture of goods as notified U\/s <u>10(2)(e)<\/u>, during the preceding FY;<\/li>\n<li>he shall mention the words \u201ccomposition taxable person, not eligible to collect tax on supplies\u201d at the top of the bill of supply issued by him; and<\/li>\n<li>Person shall mention the words \u201ccomposition taxable person\u201d on every notice or signboard displayed at a prominent place at his principal place of business and at every additional place or places of<\/li>\n<li>The GST registered person paying tax U\/s <u>10<\/u> may not file a fresh intimation every year and he may continue to pay tax under the said section subject to the provisions of the Act and these<\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Rule_6_%E2%80%93_Validity_of_composition_levy\"><\/span><span style=\"color: #000080;\"><u>Rule 6 \u2013 Validity of composition levy<\/u><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-5051\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/10\/Validity-of-Composition-Levy-GST-Rule-4.jpg\" alt=\"Validity-of-Composition-Levy- GST-Rule-4\" width=\"1002\" height=\"718\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/10\/Validity-of-Composition-Levy-GST-Rule-4.jpg 600w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/10\/Validity-of-Composition-Levy-GST-Rule-4-300x215.jpg 300w\" sizes=\"(max-width: 1002px) 100vw, 1002px\" \/><\/p>\n<ul>\n<li>The option exercised by a GST registered person to pay tax U\/s 10 shall remain valid so long as he satisfies all the conditions mentioned in the said section and under these<\/li>\n<li>Person referred to in sub-rule (1) shall be liable to pay tax U\/s <u>9(1)<\/u> from the day he ceases to satisfy any of the conditions mentioned in <u>section<\/u> <u>10<\/u> or the provisions of this Chapter and shall issue tax invoice for every taxable supply made thereafter and he shall also file an intimation for withdrawal from the scheme in FORM GST CMP- 04 within seven days of the occurrence of such event.<\/li>\n<li>The GST registered person who intends to withdraw from the composition scheme shall, before the date of such withdrawal, file an application in FORM GST CMP-04, duly signed or verified Via electronically on the common portal or electronic verification code,<\/li>\n<li>Where the proper officer has reasons to believe that the GST registered person was not eligible to pay tax U\/s <u>10<\/u> or has contravened the provisions of the Act or provisions of this Chapter, he may issue a notice to such person in FORM GST CMP-05 to show cause within fifteen days of the receipt of such notice as to why the option to pay tax u\/s 10 shall not be<\/li>\n<li>Upon receipt of the reply to the show cause notice issued under sub- rule (4) from the GST registered person in FORM GST CMP-06, the proper officer shall issue an order in FORM GST CMP-08 within a period of thirty days of the receipt of such reply, either accepting the reply, or denying the option to pay tax u\/s <u>10<\/u> from the date of the option or from the date of the event concerning such contravention, as the case may<\/li>\n<li>Every person who has furnished an intimation under sub-rule (2) or filed an application for withdrawal under sub-rule (3) or a person in respect of whom an order of withdrawal of option has been passed in FORM GST CMP-07 under sub-rule (5), may electronically furnish at the common portal, either directly or Via a Facilitation Centre notified by the Commissioner, a statement in FORM GST ITC-01 containing details of the stock of inputs and inputs contained in semi-finished or finished goods held in stock by him on the date on which the option is withdrawn or denied, within a period of thirty days from the date from which the option is\u00a0 \u00a0 withdrawn or from the date of the order passed in FORM GST CMP-07, as the case may be.<\/li>\n<\/ul>\n<ul>\n<li>Any intimation or application for withdrawal under sub-rule (2) or (3) or denial of the option to pay tax u\/s <u>10<\/u> in accordance with sub- rule (5) in respect of any place of business in any State or Union territory, shall be deemed to be an intimation in respect of all other places of business registered on the same<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-6851\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/10\/GST-composit-Scheme-.jpg\" alt=\"Gst composition scheme turnover limit\" width=\"799\" height=\"1090\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/10\/GST-composit-Scheme-.jpg 799w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/10\/GST-composit-Scheme--220x300.jpg 220w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/10\/GST-composit-Scheme--751x1024.jpg 751w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/10\/GST-composit-Scheme--768x1048.jpg 768w\" sizes=\"(max-width: 799px) 100vw, 799px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Rule_7_%E2%80%93_Composition_levy_%E2%80%93_Rate_of_tax\"><\/span><span style=\"color: #000080;\"><u>Rule 7 \u2013 Composition levy &#8211; Rate of tax<\/u><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"padding-left: 40px;\">This rule was made and amended vide the following notifications:<\/p>\n<p style=\"padding-left: 40px;\">Dated 29th January 2019 &#8211; Central Tax Notification No. 3\/2019<\/p>\n<p style=\"padding-left: 40px;\">The category of GST registered persons, eligible for composition levy under <u>section 10<\/u> &amp; provisions of this Chapter, specified in column (2) of the Table below shall pay tax under <u>section 10<\/u> at the rate specified in column (3) of the said Table:-<\/p>\n<table style=\"height: 845px;\" width=\"1003\">\n<tbody>\n<tr>\n<td width=\"42\"><strong>S.<\/strong><\/p>\n<h3><span class=\"ez-toc-section\" id=\"No\"><\/span><strong>No.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/td>\n<td width=\"150\">\n<h3><span class=\"ez-toc-section\" id=\"Section_under_which_composition_levy_is_opted\"><\/span><strong>Section under which composition <\/strong><strong>levy is opted<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/td>\n<td width=\"183\">\n<h3><span class=\"ez-toc-section\" id=\"Rate_of_tax\"><\/span><strong>Rate of tax<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/td>\n<td width=\"262\">\n<h3><span class=\"ez-toc-section\" id=\"Category_of_GST_Registered_persons\"><\/span><strong>Category of GST Registered persons<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"42\">1<\/td>\n<td width=\"150\">Section 10(1) &amp; section 10(2)<\/td>\n<td width=\"183\">0.5% of the turnover in the State or Union territory<\/td>\n<td width=\"262\">Manufacturers, other than manufacturers of such goods as may be notified by<\/p>\n<p>the Govt<\/td>\n<\/tr>\n<tr>\n<td width=\"42\">2<\/td>\n<td width=\"150\">Section 10(1) &amp; section 10(2)<\/td>\n<td width=\"183\">2.5% of the turnover in the State or Union territory<\/td>\n<td width=\"262\">Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II<\/td>\n<\/tr>\n<tr>\n<td width=\"42\">3<\/td>\n<td width=\"150\">Section 10(1) &amp; section 10(2)<\/td>\n<td width=\"183\">0.5% of the turnover of taxable supplies of goods and services in the State or<\/p>\n<p>Union territory<\/td>\n<td width=\"262\">Any other supplier eligible for composition levy U\/s 10(1) &amp; (2),<\/td>\n<\/tr>\n<tr>\n<td width=\"42\">4<\/td>\n<td width=\"150\">Section 10(2A)<\/td>\n<td width=\"183\">3 % of the turnover of taxable supplies of goods and services in the State or Union territory.<\/td>\n<td width=\"262\">GST Registered persons not eligible under the composition levy U\/s 10(1) &amp; (2), but eligible to opt to pay tax U\/s 10(2A)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-5054\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/10\/Composition-Levy-Scheme-in-GST.png\" alt=\"Composition Levy Scheme in GST\" width=\"991\" height=\"522\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/10\/Composition-Levy-Scheme-in-GST.png 606w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/10\/Composition-Levy-Scheme-in-GST-300x158.png 300w\" sizes=\"(max-width: 991px) 100vw, 991px\" \/><\/p>\n<p>This rule was made and amended vide the following notifications<\/p>\n<ul>\n<li><u>Dated 19th June 2017- Central Tax Notification No. 3\/2017<\/u><\/li>\n<li><u>Dated 17th August 2017 &#8211; Central Tax Notification 22\/2017 <\/u><\/li>\n<li><u>Dated 15th September 2017- Central Tax Notification 34\/2017 <\/u><\/li>\n<li><u>Dated 13th October 2017- Central Tax Notification 45\/2017<\/u><\/li>\n<li><u>Dated 23rd January 2018- Central Tax Notification 3\/2018 <\/u><\/li>\n<li><u>Dated 29th January 2019- Central Tax Notification No. 3\/2019<\/u><\/li>\n<li><u>Dated 03rd April 2020- Central Tax Notification 30\/2020<\/u><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"GST_Rates_on_Taxable_Supplies_under_Manufacturers\"><\/span><a href=\"https:\/\/carajput.com\/publications\/gst-rates-on-taxable-supplies-under-composition-scheme.pdf\"><span style=\"color: #000080;\"><strong>GST Rates on Taxable Supplies under Manufacturers<\/strong><\/span><\/a><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-6412\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/10\/photo_2023-11-02_20-37-31.jpg\" alt=\"Composite GST 3\" width=\"1280\" height=\"670\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/10\/photo_2023-11-02_20-37-31.jpg 1280w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/10\/photo_2023-11-02_20-37-31-300x157.jpg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/10\/photo_2023-11-02_20-37-31-1024x536.jpg 1024w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/10\/photo_2023-11-02_20-37-31-768x402.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/10\/photo_2023-11-02_20-37-31-800x419.jpg 800w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"GST_Rates_on_Taxable_Supplies_under_Composition_Scheme_for_Traders\"><\/span><span style=\"color: #000080;\"><strong>GST Rates on Taxable Supplies under Composition Scheme for Traders <\/strong><\/span><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-6409\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/10\/photo_2023-11-02_20-33-33.jpg\" alt=\"Composite GST \" width=\"1280\" height=\"664\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/10\/photo_2023-11-02_20-33-33.jpg 1280w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/10\/photo_2023-11-02_20-33-33-300x156.jpg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/10\/photo_2023-11-02_20-33-33-1024x531.jpg 1024w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/10\/photo_2023-11-02_20-33-33-768x398.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/10\/photo_2023-11-02_20-33-33-800x415.jpg 800w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h3><span class=\"ez-toc-section\" id=\"GST_Rates_on_Taxable_Supplies_under_Composition_Scheme_for_Restaurants_not_serving_alcohol\"><\/span><a href=\"https:\/\/carajput.com\/publications\/gst-rates-on-taxable-supplies-under-composition-scheme.pdf\"><span style=\"color: #000080;\"><strong>GST Rates on Taxable Supplies under Composition Scheme for Restaurants not serving alcohol\u00a0<\/strong><\/span><\/a><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-6410\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/10\/photo_2023-11-02_20-33-45.jpg\" alt=\"Composite GST 1\" width=\"1280\" height=\"670\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/10\/photo_2023-11-02_20-33-45.jpg 1280w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/10\/photo_2023-11-02_20-33-45-300x157.jpg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/10\/photo_2023-11-02_20-33-45-1024x536.jpg 1024w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/10\/photo_2023-11-02_20-33-45-768x402.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/10\/photo_2023-11-02_20-33-45-800x419.jpg 800w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"GST_Rates_on_Taxable_Supplies_under_Composition_Scheme_for_Service_Providers\"><\/span><span style=\"color: #000080;\"><strong>GST Rates on Taxable Supplies under Composition Scheme for Service Providers<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-6411\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/10\/photo_2023-11-02_20-33-48.jpg\" alt=\"Composite GST 2\" width=\"1280\" height=\"666\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/10\/photo_2023-11-02_20-33-48.jpg 1280w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/10\/photo_2023-11-02_20-33-48-300x156.jpg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/10\/photo_2023-11-02_20-33-48-1024x533.jpg 1024w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/10\/photo_2023-11-02_20-33-48-768x400.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/10\/photo_2023-11-02_20-33-48-800x416.jpg 800w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Composition rules under GST Chapter II Rule 3 \u2013 Intimation for composition levy Any person who has been granted registration on a provisional basis under Rule 24(1)(b) and who opts to pay tax under section 10, shall electronically file an intimation in FORM GST CMP- 01, duly signed or verified Via EVC, on the common &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[933],"tags":[1055,946],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/5048"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=5048"}],"version-history":[{"count":5,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/5048\/revisions"}],"predecessor-version":[{"id":6854,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/5048\/revisions\/6854"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=5048"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=5048"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=5048"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}