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 person from outside the state is not a registered person?

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..... Dated:- 22-7-2017
Section 10 - Composition levy. THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 Rule 5 - Conditions and restrictions for composition levy Rule 6 - Validity of composition levy Central Goods and Services Tax Rules, 2017 Yes, as per the provisions of Section 10(2)(c), the registered person opting for composition scheme, cannot make inter-state supply of goods. Therefore, if a .....

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..... the normal provisions at normal rate of tax. The provisions of Rule 6(3) states that: (3) The 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 through electronic verification code, electronically on the common portal. Further, the provisions of Rule 6(3) states that: .....

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