{"id":3199,"date":"2019-07-30T06:11:34","date_gmt":"2019-07-30T06:11:34","guid":{"rendered":"https:\/\/www.kanakkupillai.com\/new-learn?p=1909"},"modified":"2024-08-05T10:30:16","modified_gmt":"2024-08-05T05:00:16","slug":"extension-of-due-date-to-opt-into-composition-scheme","status":"publish","type":"post","link":"https:\/\/www.kanakkupillai.com\/learn\/extension-of-due-date-to-opt-into-composition-scheme\/","title":{"rendered":"Extension of Due Date to opt into Composition Scheme by Service Providers"},"content":{"rendered":"

Earlier, the composition scheme was applicable only to the supplier of goods. However, in the 32nd<\/sup> GST council<\/a> meeting, it was announced that this scheme will be applicable for service providers also. The scheme for service providers is available from\u00a0 1 April 2019.<\/strong><\/p>\n

The following persons can opt for the composition scheme available to Service Providers<\/strong><\/p>\n

    \n
  1. Supplier of Services<\/li>\n
  2. Supplier of Goods and Services<\/li>\n<\/ol>\n

    It is important to note that restaurant service providers were earlier eligible under the composition scheme.
    \nEligible service providers with an annual turnover of up to Rs.50 lakh can opt for this scheme.<\/p>\n

    The due date to opt into the composition scheme for FY 19-20 for eligible service providers is extended to 30th<\/sup> September 2019.<\/strong><\/p>\n

    The different conditions that are to be fulfilled are\u00a0<\/strong><\/p>\n

      \n
    1. Supplier\u2019s service turnover must be less than Rs. 50 Lakh.\u00a0<\/span><\/li>\n
    2. Non-taxable goods must not be supplied by the supplier.<\/span><\/li>\n
    3. E-commerce operators must not be used.<\/span><\/li>\n
    4. Inter-state supplies engagement must not be used.<\/span><\/li>\n
    5. Casual taxable or non-taxable income must not be used.\u00a0<\/span><\/li>\n
    6. Bill for Tax invoice shouldn\u2019t be issued\u00a0<\/span><\/li>\n
    7. No liability can be charged and collect tax from their customer.<\/span><\/li>\n
    8. The input tax credit can not be claimed.<\/li>\n
    9. We need to pay regular tax for the reverse charge for supplies.\u00a0<\/span><\/li>\n
    10. Cocoa, pan masala, tobacco, and manufactured tobacco substitutes cannot be supplied.\u00a0<\/span><\/li>\n<\/ol>\n

      Positives of the scheme:<\/strong><\/p>\n

        \n
      1. The compliances are few\u00a0<\/span><\/li>\n
      2. The tax liability is decreased\u00a0<\/span><\/li>\n
      3. The accounts book holds less details\u00a0<\/span><\/li>\n<\/ol>\n

        Negatives:<\/strong><\/p>\n

          \n
        1. There will be no income credits.<\/span><\/li>\n
        2. The liability is borne by the taxpayer on his own.<\/span><\/li>\n
        3. The Export is not allowed.\u00a0<\/span><\/li>\n<\/ol>\n

          Thus,\u00a0<\/span><\/p>\n

          The rate of composition for service providers is 6% GST rate wherein 3% is for CGST and 3% is for SGST. The tax liable circle are to file yearly or Annual return<\/strong><\/em><\/span><\/a> with Quarterly payment of tax. For Example, a purchases, sales value total purchase value are all the same for a normal 18% taxpayer and 6% composition taxpayer. few divisions have increased tax comparing to normal taxpayer such as Gross Profit, sales value exclusive of taxes.\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

          Earlier, the composition scheme was applicable only to the supplier of goods. However, in the 32nd GST council meeting, it was announced…<\/p>\n","protected":false},"author":1,"featured_media":10249,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"no","_lmt_disable":"no","footnotes":""},"categories":[8197],"tags":[],"class_list":{"0":"post-3199","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-gst"},"yoast_head":"\nExtension of Due Date to opt into Composition Scheme<\/title>\n<meta name=\"description\" content=\"Earlier, composition scheme was applicable only to the supplier of goods. 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