Turnover in State or turnover in Union territory under composition levy - GST Ready Reckoner - GST

..... r services or both made from the State or Union territory by the said taxable person but excludes central tax, State tax, Union territory tax, integrated tax and cess. As per explanation 2 to section 10 clarifies that for the purposes of determining the tax payable by a person under this section, the expression turnover in State or turnover in Union territory shall not include the value of following supplies, namely: (i) supplies from 1st April of a FY up to the date when such person becomes lia .....

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Turnover in State or turnover in Union territory under composition levy - GST Ready Reckoner - GST

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..... for composition scheme for services. For determining his turnover of the State for payment of tax under composition scheme for services, turnover of April-June quarter [ Rs. 20 lakh] shall be excluded as the value of supplies from the first day of April of a financial year up to the date when such person becomes liable for registration under this Act are to be excluded for this purpose. On next Rs. 30 lakh [turnover of July-Sept quarter], he shall pay tax @ 6% [3% CGST and 3% SGST], i.e. CGST Rs .....

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Turnover in State or turnover in Union territory under composition levy - GST Ready Reckoner - GST

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