Q 01: Whether a person can avail the composition
scheme on Small Retail Trading of goods if he is
holding both incomes like Sale of business: Rs.25
lakh (Small Retail Trader) and Rental income:
Rs.12lakhs, whereas the person was registered
earlier in VAT Composition Scheme and was paying
Service Tax on rental income?
Ans: Renting is a service and supplier of service,
except restaurant service, cannot opt for
composition scheme. Since you are
supplying both goods & services, you are
not eligible for composition scheme.
Q 02: Can traders selling on ecommerce portals avail
composition scheme if their turnover is less than
75 lakhs?
Ans: No, Sub-section (2) of section 10 refers
Q 03: Suppose I am in composition scheme in GST. If I purchase
goods from unregistered person, then GST will be paid to
Government by me or not?
Ans: Yes, you will be liable to pay tax on
reverse charge basis for supplies from
unregistered person.
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