t w i d e

Chapter-15 d Compe

schem

Campositian cuy wndey GST f e r s a r

ctmpasuuon chenme
Thveshald Jimt w chwuce
15 d e
Zinis
Fo Special categauy stabel

Sik kim Cconp

Purarchal badleLh state
btaakhand
Reouceo so Wh
Morupw
Meghalaya ST Jakh
Bual
Muzwom
Jaapland 1 .oad
Tupua 2. Man

OJamu Kahmu, Himaunchal badlesh ond 3 Reatse

SUu
Assam he thuehald Jmid s 16 OHaE
ttnly. Ju.
y0 Jakha 1SCsa Aggegate tuwu RE
d
Mouyp t a compasion Sohume

The ampoLiin Sohorne m

As a vey Simple
hateee Complionoe yo Amall l0x pouyes PC

Many his schum Smal buwines8 Man

D
So dto pavide hon om buden 0
fo
 pHavSIona Jauo.
twide GST
Compusilltn&chome
Campusiliat nat o mandataruu

schume, depends upæn dhe will ol ade

fesan eliguble a CompaLilucon Schame ha a
chaice to pay e d pocentag o wravet.

hodu s liniks 0 Jakh> 2IS wealusyd

Canepaaiian Schemo s m@stly odapked by Sila
state dodes
Lha is eliguhle

BuLness Pe Gcads SOwicesS

i odes. 15 ane Upta 10- qgegte
tuavL 5
2. Marnwlo lwd. L.5 CwMe
Jakha whucheuer
3 Restrauot 5 Cone
th ond higher
SowiceA
ae tonly 4.hSemoes 50 Jakh

ate tun REVISION !-ompmLtion doheme)

tetion 10 el GST Act 2014
*omall adeu, monuaduw, uppueu, wce
ple r pauwidest
yes
&Opkionod dehone
10 Jakh > < 1.5 Coh
FrO nuna gands n rmal stakes)
 lo Jemave wido GST Campluancos ai duch Tnpoto

badeus Explain

Fxed petcentage aAggegate bwnave(1. tn 12

FroFo manuacdwue/rader J 1ond tout
5.. ITC SC

Example Heue
JnvaLce
hapkepey A Shopkeeper B ITC or

Small CompA
HO80, 00 Jakh d moie thon 100 ove)
I5 wre)
uwchose l000s no2ePunchake obo Schome
GST 50 GtST 50
Trctal GST 05 Bl cundt. LO50
y50 etanltt y50
gegat
1500 Alek
ho1Sb0
GHST 1500 x GtST1SbOx5
100 LOO
Sales x 1/) 15 Gout
Sales x5/)TS
Sales 1
ofc
50 TIC
2S LO Gout Ganeuh
mpagtinn dehame apt rading snot Uable a J
o TT Compoid
given bel
a Auch
Lmpotant Ouestions ala s
with Sutable exompleA.
tmpedian
wwme1.
nauey ( t 4 Eplain mw
12 madias, dlöwct questton
ond itoLub awal
Haden Conrat Owaul
Sn Cmpasiion schome
ITO Sohoma o0
Heve bl o Supply pvided sather tox
pKeepeB
ITO and Rem benets rnat povidled un

thon 100 Coae) Compasition &thume

t murttontol un
bill thudt Compauan
nake Sehome"
ST 50
Bull Supply* "Compaulianschume
oct. LO50
y50 applie
t Fiagtgate lunaue Volue ol uchonsd
1500 C)TaxableSupplizs
+) Exempt Supplies
1SUOx5
LOO ) Srtbotate Supplies alait

5/)75 Exposda
ofc CoST/T GST/SGST/UTGST
0 10I/CGrouk 03 Ganuh Hd. o dung CCOrvceAun ets n NlahatasUa
a
tgideud dealoond wanta cta ap Ja
nat iable
mpoilinn Acheme. tn the ha4u details
ghven belmuw
 Cbues Page no

a) eligible oComposilion &choma

he uwrrchase 70,0

(6) ye, what will be dhe dor diobility1/ GAST18

12,6

1,18
I,18
Li) Sribn state auppluea o ekempttd gand JaklTatal
Sles

to muA 20 Jokh
20 Campaliltn 2ehom

tu)Sria- Stale 3upply toxablt gands

29,50,000 Selutron
iy Sritar Stnte Supply al doxable goools wchosee 10,0
L0,00,000 12,6
GST
3,50,000
iv) Snuoad Supply unde Rem Tutal Cout 82
3s
gegate wuroven 20,00,000
Balit
29,50,000 Soles L18
na ousgr 49,50,000
G4ST eo00x
CancluaiarYes, he iseligiblu as cumpaictien (Salzs1-/
Salas 1)
dChame as hus wundveH helaw 1190,
.5 CH@ and aboe HO Jakhs.

Nade3rder &tode wilt naet be dakin

Supply
CCampaidtian dohome s only e t Srbpa Stateppa)

eCemputocion e Tao iabulty Vautus a

Tctad value a Ragruêgade lunawer49,50,000 GST-CmP -
+) CGST D5/ Ab,2475D
+) SGST 0-5
94,D 2 GiST-CmP
49,500

Regur
 Page na 16+
us
meun
ility1 1/. wchase 70,000 wchas 10,000
GST 18 12,600 GrST 18/ 12,600
Tatal &ales 1,18,000 latal Sales 1,1e.000
20 Jokh
Conmpasituen 2thome1 Nounal GtST 18/
29,50,00o Saluton

L0, 00, 000 lwtchase 10,000 wchose 10,000

GST 12,600 GST 12,600
3,50,000
Tctal Caut 62,600 Bl aumt 82,600
3S400 35,400
oit
Sol I18,000 Sales 18,000

GAST118000 x 1 GST 118000x 1e

100 100
ompastion Salzs@ 1) (Salu18))
galaw )1190 Ta Gaut 21240 loo Gaut
khs 12 600
dakin +21240 T/c
8640
BAade p
Vasuus oms urdey CompaAiuan oheme

9,50,000
GST- CmP-01 Bawisianol Regutbetian /miguliny
2 4 , TSD.00 JBm wutent J o 0 ompostion.
24,HSD 2 GST Cmp- 02 Wilgnes o apt
49,5000 Compailion &chame, o nwumal GST
Ragule-ud loxpouyet
)GST-Cmf- 03Inlovmalion gadang he ak
a n dthe date an wheh ctmpastion
FORn
Schanme Wa apted
Due dat
GsT- Cmp- o Wthdstasal omampautihn uasute-

Schome
GST- Cme- 05 Denied o Tox paurent ou e3
rtind pap ahicot Penabty
OGST-Cme- 06 Reply do the natice to shoo
Cause
GAST- CmP 0 ue al ode uelated da
Q.0ceptance/ejectian a the epy do show
CauuLe natde E-y
WHhdaual m CompUATionthem
1Valunto Wthdtaoal

he oueshald limdt (Seehon

2) Exteedng che 10 e GST FtOI 040
haun t
oct 20t)

3Supplying Such Restawant Sewicel tho han

westion-
pacied urdet laue b) o pa-a 63ohedule
GST GrST Pot 2011 aiouuo t NAma
9pply empted 9c@ds
A
5) All uch qocools whuch ae pauded romugh
-Comnmenee platoumu
6 Mlantudoebouingnatilied gaads. abacco, Tee
CMem, faD masala
dang heStpek Penalties
cttmposuian FORmn Flled by Campastion
oleala

GHST C m P - 08 (G13TR-)
om ompastian Due date
duCOCLdung Manth 18th date
uasUtey
Paument 04 Jan-Maoh uian ond upto 18th Ppil.
Aga 18th dode ka yoil ha jade hain pay Karrne Se
Penabt 200 peH olY upto 500o
uitice to shouo 100 100
Jab amt Sooo

CGST SGST tak ha jayegita

k
GST rVumbei 2lock
elated da
Hast duyoI
epy de show
wnvaile ke
- Lny bl [Bua ntiteation, jo
ome o t h our ihai jab huum ek

tate S s e duune ade

gancls draren kasuke hain)
Au 04 l8h dade -toR poy rah Ko pate
on 10 e ST
haun to Oay bill k duya jata hal

ther han 0
eLion-Tmp:
6- 3chedule- Dimove between Campeticen Soheme and
Vomal Soheme2

huaugh

bacca, e e

, lan maBala