Question13:
Can we made inter state supply under composition scheme? Please Provide if any notification/Rule available in this reagard.
Answer
Section 10 of CGST Act with Rules 3 to 7 provides provision for
composition levy. In e-book LAWCRUX -GST in utility button of section 10 you
can find all notifications , circular and press release relating to composition
levy.
Section 10(2)(c) specifies that person making inter state supply of goods is not
eligible for composition levy.
Thus No you can not made interstate supply in composition levy. For Interstate
supply you have to opt out from composition levy and required Normal
registration. (Reply dt. 17/4/2018)