CAN A COMPOSITION DEALER SALE INTER-STATE TO A REGULAR GST DEALER? IS COMPOSITION TAXPAYER REQUIRED TO GENERATE EWAY BILL?
Reply- As per section 10(2) of CGST Act, the registered person shall be eligible to opt under composition scheme if he is not engaged in making any inter-State outward supplies of goods or services.
However, like all other taxpayers, composition dealer is also required to generate e-way bill for intra-state movement of goods valued more than Rs. 50,000/-.
Posted Date: Oct 29, 2020