{"id":59,"date":"2017-10-16T08:42:34","date_gmt":"2017-10-16T08:42:34","guid":{"rendered":"http:\/\/www.gstonlineregistration.in\/blog\/?p=59"},"modified":"2017-12-28T08:30:33","modified_gmt":"2017-12-28T08:30:33","slug":"things-know-composition-scheme-gst","status":"publish","type":"post","link":"https:\/\/www.gstonlineregistration.in\/blog\/things-know-composition-scheme-gst\/","title":{"rendered":"Things to know about composition scheme under GST"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\">Here, we are going to discuss the things about the composition scheme in GST in a precised manner.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong><span style=\"font-family: georgia, palatino, serif; color: #000000;\">Documents that a composition dealer can issue while making supply:<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">A composition dealer cannot issue any tax invoice because those dealers cannot charge tax from their customers. They need to pay the tax on their own. Bill of supply has to be issued by the dealer.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong><span style=\"font-family: georgia, palatino, serif; color: #000000;\">What is bill of supply?<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-61 size-medium\" src=\"https:\/\/www.gstonlineregistration.in\/blog\/wp-content\/uploads\/2017\/10\/gst4-300x171.jpg\" alt=\"things\" width=\"300\" height=\"171\" srcset=\"https:\/\/www.gstonlineregistration.in\/blog\/wp-content\/uploads\/2017\/10\/gst4-300x171.jpg 300w, https:\/\/www.gstonlineregistration.in\/blog\/wp-content\/uploads\/2017\/10\/gst4.jpg 700w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\"><a href=\"http:\/\/coimbatore.trademarkconsultants.in\/\">A business which is registered under GST<\/a> issues a tax invoice to the buyer, such an invoice mentions the GST rate which has been charged on the goods and services sold.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">Some of the businesses which have been registered under GST cannot charge any tax on the invoice issued by them so such dealers could issue the bill of supply.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">A bill of supply will be issued when GST is not applicable on the transaction or when the GST could not recover from the customer.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong><span style=\"font-family: georgia, palatino, serif; color: #000000;\">Composition dealer:<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-62 size-medium\" src=\"https:\/\/www.gstonlineregistration.in\/blog\/wp-content\/uploads\/2017\/10\/composition-scheme-300x157.png\" alt=\"things\" width=\"300\" height=\"157\" srcset=\"https:\/\/www.gstonlineregistration.in\/blog\/wp-content\/uploads\/2017\/10\/composition-scheme-300x157.png 300w, https:\/\/www.gstonlineregistration.in\/blog\/wp-content\/uploads\/2017\/10\/composition-scheme-768x402.png 768w, https:\/\/www.gstonlineregistration.in\/blog\/wp-content\/uploads\/2017\/10\/composition-scheme.png 1024w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">A taxpayer whose turnover is less than 1 crore can opt for composition scheme. A dealer opting for this scheme has to deposit the tax on their receipts themselves, they are not allowed to collect the tax from any buyers. Thus, instead of tax invoice bill of supply need to be produced.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">Composition dealer has to mention the words that composition taxable person are not eligible to collect the taxes on supplies<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong><span style=\"font-family: georgia, palatino, serif; color: #000000;\">Exporters:<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\"><a href=\"http:\/\/coimbatore.trademarkconsultants.in\/\">Exporters are also not required to charge GST<\/a> in their invoice because the export supplies are zero-rated. If taxpayer is exporting goods, he can issue a bill of supply in the place of in-voice.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong><span style=\"font-family: georgia, palatino, serif; color: #000000;\">Things to mention in the bill of supply:<\/span><\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 14pt;\"><span style=\"font-family: georgia, palatino, serif; color: #000000;\">On the payment of IGST, supply meant for exports.<\/span><\/span><\/li>\n<li><span style=\"font-size: 14pt;\"><span style=\"font-family: georgia, palatino, serif; color: #000000;\">Supply meant for exports under letter of undertaking without payment or bond or IGST.<\/span><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong><span style=\"font-family: georgia, palatino, serif; color: #000000;\">Exempted goods supplier:<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">When the registered dealer supplies the exempt goods or services, they need to issue bill of supply.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">For instance, if a taxpayer provides the unprocessed agricultural products, they have to issue a bill of supply rather than the tax invoice.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong><span style=\"font-family: georgia, palatino, serif; color: #000000;\">Exempted goods:<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">Some goods are kept under nil or 0% GST. Here is the list of items which are exempted from GST.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">Edible vegetables, cereals.<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">Fish (not frozen or processed).<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">Cane jiggery.<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">Tender coconut water.<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">All goods of seed quality.<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">Coffee beans (not roasted).<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">Unprocessed green leaves<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">Raw silk and silk waste.<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">Organic manure without holding any brand name.<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">Coconut, coir fibre, jute fibre and cotton used in khadi yarn.<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">Meat (not in a frozen state or put up in a container).<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">Kumkum, bindi, sindur and all types of contraceptives.<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">Firewood, fuel wood and wood charcoal.<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">Handlooms, hearing aids, and space crafts.<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">Postal items like envelope, postal cards, and judiciary and non-judiciary stamps.<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">Printed books, newspaper and maps.<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\">Fresh ginger and turmeric.<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">Human blood and its components.<\/span><\/li>\n<li><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">Betel leaves, earthen pot and clay lamps.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong><span style=\"font-family: georgia, palatino, serif;\">Returns to be filed by the composition dealer:<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">A dealer needs to file the quarterly return GSTR-4 by 18<sup>th<\/sup> of the month and the annual return\u00a0 GSTR-9A to be filed by 31<sup>st<\/sup> december of the next financial year.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong><span style=\"font-family: georgia, palatino, serif; color: #000000;\">What is GSTR-4 return?<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-63 size-full\" src=\"https:\/\/www.gstonlineregistration.in\/blog\/wp-content\/uploads\/2017\/10\/gst-registration-in-chennai.jpg\" alt=\"things\" width=\"257\" height=\"196\" \/><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">Unlike the normal taxpayer who needs to furnish 3 monthly returns, the dealer who opts for the composition scheme is required to furnish only one return i.e. GSTR-4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\"><a href=\"http:\/\/www.gstonlineregistration.in\/coimbatore\/gst-registration-coimbatore.php\">GST payment has to be made out of pocket<\/a>; the dealer who opts for the composition scheme cannot charge the GST in their invoice. The receiver of the supplies or the consumer will not be liable to pay the GST to the supplier who opts for this scheme.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">The dealer who registered under the composition scheme does not need to maintain the detailed records.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong><span style=\"font-family: georgia, palatino, serif; color: #000000;\">If GSTR-4 not filed:<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">A penalty amount of Rs.100 will be levied if the GSTR-4 is not filed.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">The maximum penalty amount of Rs.5000 will be charged. If the GSTR-4 is not filed for a given quarter, then the taxpayer cannot file the next quarter\u2019s return.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong><span style=\"font-family: georgia, palatino, serif; color: #000000;\">How to revise GSTR-4?<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-65 size-medium\" src=\"https:\/\/www.gstonlineregistration.in\/blog\/wp-content\/uploads\/2017\/10\/gst5-1-300x225.jpg\" alt=\"things\" width=\"300\" height=\"225\" srcset=\"https:\/\/www.gstonlineregistration.in\/blog\/wp-content\/uploads\/2017\/10\/gst5-1-300x225.jpg 300w, https:\/\/www.gstonlineregistration.in\/blog\/wp-content\/uploads\/2017\/10\/gst5-1.jpg 620w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\"><a href=\"http:\/\/www.gstonlineregistration.in\/coimbatore\/gst-registration-coimbatore.php\">GSTR-4 cannot be revised<\/a> after filing on the GSTN portal, if you done any mistakes in the return; it can only be rectified in the next month\u2019s return. For example, if you done any mistakes in GSTR-4 which has been filed in the July-September quarter, the correction will be made on the next quarter\u2019s GSTR 4.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">\u00a0<\/span><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">Key features of composition scheme:<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong><span style=\"font-family: georgia, palatino, serif; color: #000000;\">Tax rate:<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">Compared to regular GST, the rate of tax which is prescribed in the composition scheme is less but not less than 1% of the turnover during the financial year. Tax rates are between 1% and 3%.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\"><strong>Eligibility:<\/strong> <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">Not everyone can enrol under this scheme. It is for the taxpayer whose aggregate turnover does not exceed the amount of Rs.1 crore.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong><span style=\"font-family: georgia, palatino, serif; color: #000000;\">Not eligible for input tax credit:<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">As per section 18, the goods which are under composition scheme would not qualify for input tax credit.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong><span style=\"font-family: georgia, palatino, serif; color: #000000;\">Quarterly returns:<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">Once every quarter, the taxpayers are required to file the returns instead of 3-4 monthly returns.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong><span style=\"font-family: georgia, palatino, serif; color: #000000;\">Needs voluntary application:<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\"><a href=\"http:\/\/www.gstonlineregistration.in\/\">Voluntary registration need to be done <\/a>every year to avail the benefits of GST composition scheme. If the taxpayer crosses the turnover limit, then he will be transferred to regular scheme.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">Even the taxpayer is already a part of the composition scheme also needs to voluntarily register this scheme.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong><span style=\"font-family: georgia, palatino, serif; color: #000000;\">Penalty:<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">If a person is found as not eligible for this scheme, the tax authorities can impose a penalty equal to the amount of tax on such person and also along with the tax liability. So, it is indeed to be more careful while opting for this scheme:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong><span style=\"font-family: georgia, palatino, serif; color: #000000;\">\u00a0Applies to intrastate supplies:<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">The supplies within the state i.e. local suppliers only can take advantage of this scheme. Inter-state suppliers will come under regular GST laws.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong><span style=\"font-family: georgia, palatino, serif; color: #000000;\">Bill of supply:<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">Taxpayer needs to produce the bill of supply rather than the tax invoice to the tax authorities.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">We &#8220;<a href=\"http:\/\/www.trademarkconsultants.in\/\">Solubilis Corporate Services<\/a>&#8220;, the legal business service providers who are very efficient and reliable in providing the business services at a reasonable cost and within the shortest duration of time.<\/span><\/p>\n<p><span style=\"font-family: georgia, palatino, serif; font-size: 14pt;\">To know more -&gt; <a href=\"http:\/\/www.trademarkconsultants.in\/contact.php\">Click here<\/a><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: georgia, palatino, serif; font-size: 14pt; color: #000000;\">\u00a0<\/span><\/h2>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Here, we are going to discuss the things about the composition scheme in GST in a precised manner. Documents that a composition dealer can issue while making supply: A composition dealer cannot issue any&#46;&#46;&#46;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5,4,1],"tags":[],"class_list":["post-59","post","type-post","status-publish","format-standard","hentry","category-gst-onlineregistration","category-gst-registration","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>Things to know about composition scheme under GST<\/title>\r\n<meta name=\"description\" content=\"Here, we are going to discuss the things about the composition scheme in GST in a precised manner. 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