Background of Composition Scheme under the GST Definition under the GST Eligibility under the GST Rates of Composition Scheme Dealer How to Make a Registration and how to file the returns. Important Definitions

1. GST One Nation One Tax Group
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 Background of Composition Scheme under the GST
 Definition under the GST
 Eligibility under the GST
 Rates of Composition Scheme Dealer
 How to Make a Registration and how to file the returns.
 Important Definitions
 Practical’s Solutions how to file the Composition Scheme Returns
COMPOSITION SCHEME UNDER THE GST ACT
This Presentation Covers the following :-

2. GST Depart.
Reqeuested it to the
And Requested them to do
some solution
 Background of Composition Scheme under the GST
Taxpayer let’s suppose A who has started his own business in recent Days and mostly business.
Man wants to have a No profit and no loss situation in the first.
In that Situation the Taxpayer are not so Comfortable to give 28%, 14% GST.
Taxpayer will go to the Tax Authority and request them to do some solutions.
GST One Nation One Tax Group
+91-9899979745
Our Mission is to spread the knowledge to everyone
Mr.A

3. Will come with a composition Scheme for the
Small Taxpayers and provide the Relaxation
to Resident Taxpayer Only and to
promote the Entrepreneurship with a
condition under the GST law. Mr.A
GST Depart.
GST One Nation One Tax Group
+91-9899979745
Our Mission is to spread the knowledge to everyone

4. Section 10 of CGST act read along with Notification No-03/2017,
08/2017 &01/2018 of Central Tax with Chapter 2 of CGST Rules
2017 prescribes the whole about the Composition Scheme.
Will come with a composition Scheme for the
Small Taxpayers and provide the Relaxation
to
Resident Taxpayer Only and to
promote the Entrepreneurship with a
condition under the GST law.
GST Depart.
Mr.A
GST One Nation One Tax Group
+91-9899979745
Our Mission is to spread the knowledge to everyone

5. Step By side how a taxpayer will go after obtaining the GSTIN No
 He has to get the GSTIN by filing Form No-GSTR-01(A & B) Part.
CMP-02 Filling for getting into the composition dealer
Follow the Action which is in the law
Return Filing (Offline & Online)
GST One Nation One Tax Group
+91-9899979745
Our Mission is to spread the knowledge to everyone

6. Notwithstanding anything contained in Section 9 Subsection 3 & 4 of CGST Act I.e- for Reverse
Charge Mechanism.
A registered person shall follow the following before coming into the Composition Scheme
under the Act.
 The registered person is not a service Provider
 His turnover in the preceding FY does not Exceeds 1.5 Cr (Latest Notification )
 Not charge the GST In the Bills Invoice
 He can Purchase but does not entitled to make any interstate Supply of Goods.
 He is not engaged in the manufacturing of following products namely :-
 Ice cream and other edible ice, whether or not containing cocoa
 Pan masala
 All goods, i.e. Tobacco and manufactured tobacco substitutes
 He can only issue Bill of Supply instead of Tax invoice

7. Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II
“aggregate turnover” means the aggregate value of all taxable supplies (excluding the value of)-
 inward supplies on which tax is payable by a person on reverse charge basis),
exempt supplies,
exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number,
to be computed on all India basis but
excludes central tax,
State tax,
Union territory tax,
integrated tax and cess;

8. Updated as on 08-06-2018
Rate of Composition Scheme
S.no Category of registered Person Rate of Tax
1. Manufacturers, other than manufacturers of Ice cream
and other edible ice, whether or not containing
cocoa,Pan masala.
0.5%
2. Suppliers making supplies referred to in clause (b) of
paragraph 6 of Schedule II I.e- for Restaurant services
2.5%
3. Any other supplier eligible for composition levy under
section 10 and the provisions of this Chapter
0.5%
Provided that where more than one registered persons are having the same Permanent
Account Number (issued under the Income-tax Act, 1961), the registered person shall not be
eligible to opt for the scheme under sub-section (
1
) unless all such registered persons opt to
pay tax under that sub-section

9. GST One Nation One Tax Group
+91-9899979745
Our Mission is to spread the knowledge to everyone

10.  where the intimation in FORM GST CMP-01is filed after the appointed day,
the registered person shall not collect any tax from the appointed day but
shall issue bill of supply for supplies made after the said day
Migration Cases
There is no need to fill the trans -1 after filling the ITC-03.
Effective date for composition levy-When you have the intimation in form CMP-01 or CMP-02

11. For Migration Purpose :-
GST Site I.e-www.Gst.gov.in
Application filed in GSTR-26
Particular filed in Respective Tab for the
Composition scheme
If not filed in GSTR-26
Then File CMP-01 in Thirty
Days or as recommended by
Commissioner.
1
2
3.
4.
5.
For New Registration Under the GST Law :-
GST Site I.e-www.Gst.gov.in
Application filed in GSTR-01
Particular filed in Respective Tab for the
Composition scheme
1
2
3.
4.
After Filing CMP-01, Registered Person shall not collect any tax
6.
After Filing CMP-02, Registered Person shall not collect any tax
Mr.A
Mr.A

12. Practically question regarding Composition Scheme
You have to fill that form after filing your GSTR Registration if your
Have not mention Composition dealer in the respective Tab.

13. Returns under the GST of Composition Scheme Dealer
You just need to fill the GSTR-04 form in Quarterly Returns.
You have to make the payment before filling the above form i.e-GSTR-04
You just need to fill the Details of inward supply also other than the Reverse Charge from 4th quarter from
Financial year 2017-18.
 you just need to Calculate your sales as per the table which is given as above Slides.
Two options are there
1. Offline 1. Online
You don’t have any permission to put your sales,
Only if you sale is nil then you can file through Online
mode
You can do inwards sales or
Put your sales and calculate the
Tax also

14. Form No Details
REG-01 Registration For the Normal Taxpayer
REG-06 Registration certificate
CMP-01 Composition Scheme adopt (Migration Taxpayers)
CMP-02 Composition Scheme Adopt(New Registration )
Forms Details as per Composition Dealer

15. GST One Nation One Tax Group
+91-9899979745
Our Mission is to spread the knowledge to everyone
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