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Home Acts & Rules GST Acts CENTRAL GOODS AND SERVICES TAX ACT, 2017 Chapters List Chapter III LEVY AND COLLECTION OF TAX This

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Section 10 - Composition levy. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

Extract

  1. 36/2023 - Dated: 4-8-2023 - Central GST (CGST) - Special Procedure to be followed by the Electronic commerce operator as required to collect tax at source u/s 52 in respect of goods supplied through it by the person paying tax u/s 10
  2. 16/2022 - Dated: 13-7-2022 - Central GST (CGST) - Composition Scheme u/s 10 - Fly ash bricks; Fly ash aggregates; Fly ash blocks - Seeks to amend Notification No. 14/2019-Central Tax, dated the 7th March, 2019
  3. 04/2022 - Dated: 13-7-2022 - Union Territory GST (UTGST) - Seeks to amend Notification No. 02/2017-Union Territory Tax, dated the 27th June, 2017
  4. 04/2022 - Dated: 31-3-2022 - Central GST (CGST) - Seeks to amend Notification No. 14/2019-Central Tax, dated the 7th March, 2019
  5. 02/2022 - Dated: 31-3-2022 - Union Territory GST (UTGST) - Seeks to amend Notification No. 02/2017-Union Territory Tax, dated the 27th June, 2017
  6. 14/2021 - Dated: 1-5-2021 - Central GST (CGST) - Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act.
  7. ORDER No. 01/2020 - Dated: 25-6-2020 - Central GST (CGST) - Central Goods and Services Tax (Removal of Difficulties) Order, 2020
  8. 35/2020 - Dated: 3-4-2020 - Central GST (CGST) - Extension of validity of e-way bills.
  9. 43/2019 - Dated: 30-9-2019 - Central GST (CGST) - Seeks to amend notification No 14/2019- Central Tax dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme.
  10. Order No. 5/2019 - Dated: 23-4-2019 - Central GST (CGST) - Central Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019
  11. 21/2019 - Dated: 23-4-2019 - Central GST (CGST) - 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
  12. Order No. 3/2019 - Dated: 8-3-2019 - Central GST (CGST) - Central Goods and Services Tax (Third Removal of Difficulties) Order, 2019 - Issue of Bill of Supply in lieu of Tax Invoice in case of Service Provider availing benefit of composition.
  13. Order No. 2/2019 - Dated: 8-3-2019 - Union Territory GST (UTGST) - Union Territory goods and Services Tax Act, 2017 (Second Removal of Difficulties) Order, 2019 - Issue of Bill of Supply in lieu of Tax Invoice in case of Service Provider availing benefit of composition.
  14. 14/2019 Central GST (CGST) - Dated: 7-3-2019 - Central GST (CGST) - The limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the CGST Act, 2017 extended to ₹ 1.5 crores. [For certain Hill States, it is ₹ 75 lakhs]
  15. 02/2019-Central GST (CGST) Rate - Dated: 7-3-2019 - Central GST (CGST) Rate - To give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto ₹ 50 lakhs.
  16. 02/2019 - Dated: 7-3-2019 - Union Territory GST (UTGST) Rate - To give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto ₹ 50 lakhs
  17. ORDER No. 01/2019 - Dated: 1-2-2019 - Union Territory GST (UTGST) - Union Territory Goods and Services Tax (Removal of Difficulties) Order, 2019
  18. ORDER No. 01/2019 - Dated: 1-2-2019 - Central GST (CGST) - Central Goods and Services Tax (Removal of Difficulties) Order, 2019
  19. 05/2019 - Dated: 29-1-2019 - Central GST (CGST) - Seeks to amend notification No. 8/2017-Central Tax dated 27.06.2017 so as to align the rates for Composition Scheme with CGST Rules, 2017.
  20. 29/2018- Central Tax (Rate) - Dated: 31-12-2018 - Central GST (CGST) Rate - Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
  21. 29/2018 - Dated: 31-12-2018 - Union Territory GST (UTGST) Rate - Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
  22. 65/2018 - Dated: 29-11-2018 - Central GST (CGST) - Seeks to extend the due date for filing of FORM GSTR - 4 for the quarter July to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh
  23. 1/2018 - Dated: 1-1-2018 - Union Territory GST (UTGST) - 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
  24. 1/2018 - Dated: 1-1-2018 - Central GST (CGST) - 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
  25. Order No. 11/2017 - Dated: 21-12-2017 - Central GST (CGST) - Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03
  26. 66/2017 - Dated: 15-11-2017 - Central GST (CGST) - Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods
  27. Order No. 05/2017 - Dated: 28-10-2017 - Central GST (CGST) - Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03
  28. Order No. 01/2017 - Dated: 13-10-2017 - Union Territory GST (UTGST) - Union Territory Goods and Services Tax (Removal of Difficulties) Order, 2017
  29. Order No. 01/2017 - Dated: 13-10-2017 - Central GST (CGST) - Central Goods and Services Tax (Removal of Difficulties) Order, 2017
  30. 46/2017 - Dated: 13-10-2017 - Central GST (CGST) - Seeks to amend notification No. 8/2017-Central Tax - turnover limit for Composition Levy
  31. 40/2017 - Dated: 13-10-2017 - Central GST (CGST) - GST on receipt of advance - payment of tax to be made on issuance of invoice by registered persons having aggregate turnover less than ₹ 1.5 crores
  32. 16/2017 - Dated: 13-10-2017 - Union Territory GST (UTGST) - Seeks to amend notification No. 2/2017-Union Territory Tax - - turnover limit for Composition Levy
  33. Order No. 04/2017 - Dated: 29-9-2017 - Central GST (CGST) - Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03
  34. 13/2017 - Dated: 28-6-2017 - Central GST (CGST) Rate - Categories of services on which tax will be payable under reverse charge mechanism (RCM) under CGST Act
  35. 13/2017 - Dated: 28-6-2017 - Union Territory GST (UTGST) Rate - Categories of services on which union territory tax will be payable under reverse charge mechanism (RCM) under UTGST Act
  36. 10/2017 - Dated: 28-6-2017 - Integrated GST (IGST) Rate - Categories of services on which integrated tax will be payable under reverse charge mechanism (RCM) under IGST Act
  37. 08/2017 - Dated: 27-6-2017 - Central GST (CGST) - Turnover limit for Composition Levy for CGST - Manufacturers of Certain Goods not eligible for benefit of Composition Scheme u/s 10(1)
  38. 02/2017 - Dated: 27-6-2017 - Union Territory GST (UTGST) - Seeks to notify the turnover limit for Composition Levy for UTGST and Manufacturers of Certain Goods not eligible for benefit of Composition Scheme u/s 10(1)
  39. 01/2017 - Dated: 19-6-2017 - Central GST (CGST) - Certain sections of the CGST Act, 2017 came into force w.e.f. 22.06.2017 - i.e Definitions, Administrations, Composition, Registration, Migration, Common Portal, Power to make rule
  1. Income-tax Act, 1961
  2. Section 9 - Levy and collection. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  3. Section 8 - Levy and collection of cess. - GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017
  4. Section 74 - Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilfull-misstatement or suppression of facts. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  5. Section 73 - Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful-misstatement or suppression of facts. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  6. Section 52 - Collection of tax at source. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  7. Section 39 - Furnishing of returns. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  8. Section 37 - Furnishing details of outward supplies. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  9. Section 31 - Tax invoice - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  10. Section 29 - Cancellation or suspension of registration. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  11. Section 18 - Transitional arrangements for input tax credit. - UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017
  12. Section 18 - Availability of credit in special circumstances. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  13. Section 17 - Apportionment of tax and settlement of funds. - INTEGRATED GOODS AND SERVICES TAX ACT, 2017
  14. Section 17 - Apportionment of credit and blocked credits. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  15. Section 140 - Transitional arrangements for input tax credit. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  16. SCHEDULE 02 - ACTIVITIES OR TRANSACTIONS TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  17. Rule 85 - Electronic Liability Register - Central Goods and Services Tax Rules, 2017
  18. Rule 8 - Report relating to reduction of amount to be apportioned to Centre (Central Tax) and State (State Tax) or Centre (Union Territory Tax) due to Integrated Tax apportioned earlier but subsequently refunded. - Goods and services Tax Settlement of funds Rules, 2017.
  19. Rule 7 - Rate of tax of the composition levy - Central Goods and Services Tax Rules, 2017
  20. Rule 62 - Form and manner of submission of statement and return - Central Goods and Services Tax Rules, 2017
  21. Rule 61 - Form and manner of furnishing of return - Central Goods and Services Tax Rules, 2017
  22. Rule 6 - Validity of composition levy - Central Goods and Services Tax Rules, 2017
  23. Rule 56 - Maintenance of accounts by registered persons - Central Goods and Services Tax Rules, 2017
  24. Rule 5 - Conditions and restrictions for composition levy - Central Goods and Services Tax Rules, 2017
  25. Rule 4 - Effective date for composition levy - Central Goods and Services Tax Rules, 2017
  26. Rule 3 - Intimation for composition levy - Central Goods and Services Tax Rules, 2017
  27. Rule 138E - Restriction on furnishing of information in PART A of FORM GST EWB-01 - Central Goods and Services Tax Rules, 2017
  28. Rule 11 - Separate registration for multiple places of business within a State or a Union territory - Central Goods and Services Tax Rules, 2017
  29. Note:- Switching from normal payment of tax composition scheme - Whether the assessee is liable to reverse Input Tax Credit (ITC) on inputs or capital goods held in stock? How to calculate reversal of ITC in such case?
  30. Note:- Switching from composition scheme to normal scheme of payment of tax - Whether the assessee is eligible to avail Input Tax Credit (ITC) on inputs or capital goods held in stock? How to determine the amount of ITC on capital goods to be...
  31. Note:- Can a registered person, who purchases goods from a composition manufacturer / trader (dealer / supplier) take input tax credit under GST?
  32. Note:- In case of a person who is/was availing composition scheme u/s 10. What will be the due date of payment tax (GST) and submitting the return once he crosses the threshold limit of ₹ 75 Lakhs (or rs. 50 lakhs) as the case may be? Can...
  33. Note:- What is the due date of payment of Tax under GST? What is the due date for payment of tax (GST) and filing of return in case of person opting for composition scheme u/s 10?
  34. Note:- Whether a person who is opting for Composition u/s 10 of the GST, is required to pay GST at composite rate on Exempted Goods also?
  35. Note:- A person who was making inter-state supplies during the previous year but not making inter-state supplies during the current year, can he avail the benefit of composition under GST?
  36. Note:- How to determine Turnover limit for availing the benefit of composition scheme? Is it required to be determined each year on the basis of turnover of the previous year?
  37. Note:- Can a person paying tax under composition levy, withdraw voluntarily from the scheme? If so, how?
  38. Note:- Can an Importer of goods or services opt to pay tax under composition scheme under GST?
  39. Note:- Can an exporter of goods opt to pay tax under composition scheme under GST?
  40. Note:- Can a person paying tax under composition scheme under GST make supplies of goods to SEZ?
  41. Note:- Who are not eligible to opt for composition scheme? Whether certain manufacturers (like Ice cream, Pan masala, Tobacco etc.) are excluded from opting composition scheme? if Yes, who are they?
  42. Note:- A person availing composition scheme during a financial year crosses the turnover of ₹ 75 Lakhs (₹ 50 lakhs in hil areas) during the course of the year i.e. say he crosses the turnover of ₹ 75 Lakhs (₹ 50 lakhs in...
  43. Note:- Whether a person supplying goods through Electronic Commerce Operator, is eligible to opt composition scheme? Since the provisions of TDS u/s 51 and TCS u/s 52 have been deferred, would it make any difference?
  44. Note:- A registered person opting for composition scheme is not allowed to make any inter-State outward supplies of goods. Therefore, what would happen if someone from outside the state wants to purchase goods? Will it make any difference, if the...
  45. Note:- GST - Whether a Job worker is eligible to avail the benefit of Composition Scheme u/s 10? What happened where the nature of activity undertaken by the job worker is amounting to Manufacture? will he be denied the benefit of composition as...
  46. Note:- GST - Whether a Works contractor having turnover below ₹ 75 lacs is eligible to avail benefit of composition scheme? What happened in case of other service providers? Can a restaurant server provider (Dhaba wala) is allowed under...
  47. Note:- GST - Whether all the manufactures are eligible to avail the benefit of Composition Scheme? If no, what are the exception?
  48. Manual - Composition Scheme in GST - OLD

 

 

 

 

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