| TMI Short Notes |
A person availing benefit of composition scheme under GST, want to be a casual dealer in another state. Can he avail the benefit of composition scheme in the capacity of casual dealer or non resident taxable person? |
Rule 5 - Conditions and restrictions for composition levy Central Goods and Services Tax Rules, 2017 No. the provisions of Rule 5 specifically prescribes that, he is neither a casual taxable person nor a non-resident taxable person. Therefore, a casual dealer or non-resident taxable person cannot avail the benefit of composition scheme.
Dated: 23-7-2017
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