GST Tip – 176

Composition Scheme under GST is not eligible if the person is having any interstate supplies or supplies to e-commerce operators or supply of services other than supplies referred to in clause (b) of paragraph 6 of Schedule II.



GST Tip – 135

Summary details for the differences between the Annual Return and as per the Published Financial Statements for the outward supplies for Tax Liabilities on Interstate supplies, Intrastate Supplies, Exports, Sales returns, and Supplies liable for Reverse Charge along with remarks in Annex 3 of GSTR – 9B.