Goods and Services Tax – Started By: – YUWRAJ KOTHARI – Dated:- 25-7-2017 Last Replied Date:- 25-7-2017 – WHETHER PROVISION OF SEC 18(4) APPLY TO NON COMPOSITION DEALER UNDER VAT I.E EARLIER LAW AND OPTING TO COMPOSITION U/SEC 10 UNDER GST OR REGISTERED UNDER GST AND LATER STAGE SHIFTS TO COMPOSITION SCHEME ? – Reply By MARIAPPAN GOVINDARAJAN – The Reply = Section 18(4) is applicable to any person who has availed of input tax credit-opts to pay tax under Composition levy under section 10 on or
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