Whether a person having turnover much below 75 Lakhs (Rs. 50 lakhs as the case may be) as on 30-6-2017, and having stock of goods purchased against C form, F form etc. or import goods or inter-state purchases, is eligible for availing the benefit of Composition Scheme under GST?
Rule 5 – Conditions and restrictions for composition levy Central Goods and Services Tax Rules, 2017
GST
Act-Rules
Dated:- 23-7-2017
Rule 5 – Conditions and restrictions for composition levy
Central Goods
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