Composition Scheme
The composition Scheme is a simple and easy scheme under GST for taxpayers. Small taxpayers can get rid of tedious GST formalities and pay GST at a fixed rate of turnover. This scheme can be opted by any taxpayer whose turnover is less than Rs. 1.5 crore.
How can a taxpayer choose a composition scheme?
A taxpayer must submit GST CMP-02 to the government to order to opt for a composition scheme. A dealer who wants to use the composition scheme must notify at the start of the fiscal year
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