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Composition scheme For Goods & services - GST Ready Reckoner - GST

Extract

..... Composition scheme for goods Suppliers of goods(manufacturer or trader) have the option to pay tax at the concessional rate of 1% (CGST + SGST/UTGST) of the turnover and restaurant service providers have the option to pay tax @ 5% (2.5% CGST + 2.5% SGST/UTGST ) of the turnover. Small taxpayers with an aggregate turnover in the preceding financial year up to 1.5 crore (Rs. 75 lakh for special category States except Himachal Pradesh, Assam, J K) are eligible to pay tax at these rates in the cu .....

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Composition scheme For Goods & services - GST Ready Reckoner - GST

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