{"id":5063,"date":"2024-09-07T06:37:00","date_gmt":"2024-09-07T01:07:00","guid":{"rendered":"https:\/\/flexiloans.com\/hi\/?p=5063"},"modified":"2025-06-24T11:37:13","modified_gmt":"2025-06-24T06:07:13","slug":"gst-composition-scheme","status":"publish","type":"post","link":"https:\/\/flexiloans.com\/hi\/gst-composition-scheme\/","title":{"rendered":"GST Composition Scheme"},"content":{"rendered":"\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u092f\u094b\u091c\u0928\u093e \u0938\u094d\u092e\u0949\u0932 \u092c\u093f\u091c\u0928\u0947\u0938 \u0915\u0947 \u0932\u093f\u090f \u0921\u093f\u091c\u093e\u0907\u0928 \u0915\u0940 \u0917\u0908 \u0939\u0948l \u091c\u093f\u0938\u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u091f\u0948\u0915\u094d\u0938 Payer \u0915\u094b \u0915\u092e \u0930\u0947\u091f \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u0947 \u0915\u093e \u092e\u094c\u0915\u093e \u092e\u093f\u0932\u0924\u093e \u0939\u0948l \u0905\u0917\u0930 \u0906\u092a \u0915\u093e \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0939\u0948 \u092f\u093e \u092b\u093f\u0930 \u0906\u092a \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902, \u0924\u094b \u0906\u092a\u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u092f\u094b\u091c\u0928\u093e \u0915\u093e\u092b\u0940 \u091c\u094d\u092f\u093e\u0926\u093e \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u0907\u0938 \u092a\u094b\u0938\u094d\u091f \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u0939\u092e \u0906\u092a\u0915\u094b \u092f\u0939 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0926\u0947\u0902\u0917\u0947 \u0915\u093f \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u092f\u094b\u091c\u0928\u093e \u0915\u094d\u092f\u093e \u0939\u0948, \u0907\u0938 \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0932\u093e\u092d \u0915\u094d\u092f\u093e \u0939\u0948 \u0914\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0932\u093f\u090f \u0911\u0928\u0932\u093e\u0907\u0928 \u0906\u0935\u0947\u0926\u0928 \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964 \u092a\u0942\u0930\u0940 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0915\u0947 \u0932\u093f\u090f \u0905\u0902\u0924 \u0924\u0915 \u092a\u094b\u0938\u094d\u091f \u0915\u094b \u092a\u0922\u093c\u0947\u0902\u0964<br><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">GST Composition Scheme \u0915\u094d\u092f\u093e \u0939\u0948?<\/h2>\n\n\n\n<p>GST Composition Scheme \u0915\u094b \u092d\u093e\u0930\u0924 \u0938\u0930\u0915\u093e\u0930 \u0915\u0947 \u0926\u094d\u0935\u093e\u0930\u093e \u0938\u094d\u092e\u0949\u0932 \u092c\u093f\u091c\u0928\u0947\u0938 \u0915\u0947 \u0932\u093f\u090f \u0921\u093f\u091c\u093e\u0907\u0928 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964 \u0910\u0938\u0947 \u092c\u093f\u091c\u0928\u0947\u0938 \u091c\u093f\u0928\u0915\u0940 \u0938\u093e\u0932\u093e\u0928\u093e \u091f\u0930\u094d\u0928\u0913\u0935\u0930 1.5 \u0915\u0930\u094b\u0921 \u0930\u0941\u092a\u090f \u0938\u0947 \u0915\u092e \u0939\u0948,\u0909\u0928\u094d\u0939\u0947\u0902 \u0939\u0940 \u0907\u0938 \u092f\u094b\u091c\u0928\u093e \u0915\u093e \u0932\u093e\u092d \u0926\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964 \u0907\u0938 \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u091c\u094b \u092d\u0940 \u091f\u0948\u0915\u094d\u0938 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0947\u0902\u0917\u0947,\u0909\u0928\u094d\u0939\u0947\u0902 \u090f\u0915 \u092b\u093f\u0915\u094d\u0938\u094d\u0921 \u0930\u0947\u091f \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964 \u0907\u0938 \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0915\u094d\u0935\u093e\u0930\u094d\u091f\u0930\u0932\u0940, \u092e\u0902\u0925\u0932\u0940 \u0914\u0930 \u0908\u092f\u0930\u0932\u0940 \u0915\u093f\u0938\u0940 \u092d\u0940 \u0905\u0928\u0941\u0938\u093e\u0930&nbsp; \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964&nbsp;<\/p>\n\n\n\n<p>GST Composition Scheme \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u0915\u093e\u092b\u0940 \u091c\u094d\u092f\u093e\u0926\u093e \u0932\u093e\u092d \u091b\u094b\u091f\u0947 \u092c\u093f\u091c\u0928\u0947\u0938 \u0915\u094b \u092e\u093f\u0932 \u0930\u0939\u093e \u0939\u0948\u0964 \u0909\u0928\u094d\u0939\u0947\u0902 \u092a\u0939\u0932\u0947 \u0938\u0947 \u0915\u092e \u0926\u0930 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u093e \u092a\u0921\u093c \u0930\u0939\u093e \u0939\u0948\u0964 \u0907\u0938 \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 Form GSTR-4 \u0914\u0930 an annual return in Form GSTR-9A \u0915\u094b \u0915\u094d\u0935\u093e\u0930\u094d\u091f\u0930\u0932\u0940 \u092d\u0930\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">GST Composition Scheme \u0915\u0947 \u0932\u093f\u090f \u0915\u094c\u0928 \u092a\u093e\u0924\u094d\u0930 \u0939\u0948\u0902?<\/h2>\n\n\n\n<p>\u0907\u0938 \u0938\u094d\u0915\u0940\u092e \u0915\u093e \u0932\u093e\u092d Taxpayer \u0915\u094b \u0924\u092d\u0940 \u092e\u093f\u0932\u0947\u0917\u093e, \u0905\u0917\u0930 \u0907\u0938\u0915\u0940 \u0938\u093e\u0932\u093e\u0928\u093e \u091c\u094b \u091f\u0930\u094d\u0928\u0913\u0935\u0930 \u0939\u0948, \u0935\u0939 1.5 \u0915\u0930\u094b\u0921 \u0930\u0941\u092a\u090f \u0938\u0947 \u0915\u092e \u0939\u094b\u0917\u0940l \u0907\u0938\u0915\u0947 \u0905\u0932\u093e\u0935\u093e \u0939\u093f\u092e\u093e\u091a\u0932 \u092a\u094d\u0930\u0926\u0947\u0936 \u0914\u0930 North-Eastern States \u0915\u0947 \u0932\u093f\u090f \u091f\u0930\u094d\u0928\u0913\u0935\u0930 \u0915\u0940 \u0932\u093f\u092e\u093f\u091f \u0915\u094b \u0918\u091f\u0915\u0930 75 \u0932\u093e\u0916 \u0930\u0941\u092a\u090f \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Taxpayer \u0924\u0902\u092c\u093e\u0915\u0942 \u0906\u0907\u0938\u0915\u094d\u0930\u0940\u092e \u0914\u0930 \u092a\u093e\u0928 \u092e\u0938\u093e\u0932\u093e \u0915\u093e \u092a\u094d\u0930\u094b\u0921\u0915\u094d\u0936\u0928 \u0915\u0930\u0924\u093e \u0939\u094b\u0964<\/li><li>Taxpayer \u0928\u094b\u0902 \u091f\u0948\u0915\u094d\u0938\u0947\u092c\u0932 \u0917\u0941\u0921\u094d\u0938 \u0913\u0930 \u0928\u094b\u0902 \u091f\u0948\u0915\u094d\u0938\u0947\u092c\u0932 \u0938\u0930\u094d\u0935\u093f\u0938 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0928\u0939\u0940\u0902 \u0939\u094b\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964<\/li><li>Taxpayer Inter-State \u0938\u092a\u094d\u0932\u093e\u0908 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u092d\u0940 \u0928\u093e \u0939\u094b\u0964<\/li><li>\u0905\u0917\u0930 , casual or non-resident taxable Person \u0939\u0948, \u0924\u094b \u0909\u0938\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u092f\u094b\u091c\u0928\u093e \u0915\u093e \u0932\u093e\u092d \u0928\u0939\u0940\u0902 \u092e\u093f\u0932\u0947\u0917\u093e\u0964<\/li><li>section 52 of the CGST Act \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0905\u0917\u0930 Taxpayer \u0905\u091a\u094d\u091b\u093e \u0914\u0930 \u0938\u0930\u094d\u0935\u093f\u0938 \u0908-\u0915\u0949\u092e\u0930\u094d\u0938 \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u0938\u092a\u094d\u0932\u093e\u0908 \u0928\u0939\u0940\u0902 \u0915\u0930 \u0930\u0939\u093e \u0939\u0948, \u0924\u092d\u0940 \u0935\u0939 \u0907\u0938 \u092f\u094b\u091c\u0928\u093e \u0915\u093e \u0932\u093e\u092d \u0932\u0917\u093el<\/li><li>10(2)(e) \u0915\u094d\u0937\u0947\u0924\u094d\u0930 \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0906\u0928\u0947 \u0935\u093e\u0932\u0940 \u0917\u0941\u0921\u094d\u0938 \u0915\u093e \u0938\u092a\u094d\u0932\u093e\u0908 \u0928\u093e \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u094bl<br>Taxpayer \u0915\u0947 \u0926\u094d\u0935\u093e\u0930\u093e \u0905\u0917\u0930 \u090f\u0915 \u0939\u0940 \u092a\u0947\u0928 \u0915\u093e \u0907\u0938\u094d\u0924\u0947\u092e\u093e\u0932 \u0915\u0930\u0915\u0947 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0947 \u092c\u093f\u091c\u0928\u0947\u0938 \u0915\u093f\u092f\u093e \u091c\u093e \u0930\u0939\u0947 \u0939\u0948\u0902, \u0924\u094b \u0910\u0938\u0940 \u0938\u094d\u0925\u093f\u0924\u093f \u092e\u0947\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u092f\u094b\u091c\u0928\u093e \u0915\u093e \u0932\u093e\u092d \u0926\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093el<\/li><\/ul>\n\n\n\n<div class=\"also_read\"><h3>Also read about <a href=\"https:\/\/flexiloans.com\/hi\/gst-advantages-and-disadvantages\/\">\u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u092b\u093e\u092f\u0926\u0947 \u0914\u0930 \u0928\u0941\u0915\u0938\u093e\u0928<\/a><\/h3><\/div>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">GST Composition Scheme Rate \u0915\u094d\u092f\u093e \u0939\u0948?<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>Business Type<\/td><td>CGST<\/td><td>SGST<\/td><td>Total<\/td><\/tr><tr><td>Restaurants which are not serving alcohol<\/td><td>2.5%<\/td><td>2.5%<\/td><td>5.0%<\/td><\/tr><tr><td>Manufacturers &amp; traders of goods<\/td><td>0.5%<\/td><td>0.5%<\/td><td>1.0%<\/td><\/tr><tr><td>Others (such as service providers)<\/td><td>3.0%<\/td><td>3.0%<\/td><td>6.0%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><br>\u091c\u094b \u091f\u0948\u0915\u094d\u0938 \u0915\u0940 \u0930\u0947\u091f \u0939\u0948, \u0935\u0939 \u0930\u093e\u091c\u094d\u092f \u090f\u0935\u0902 \u0915\u0947\u0902\u0926\u094d\u0930 \u0936\u093e\u0938\u093f\u0924 \u092a\u094d\u0930\u0926\u0947\u0936 \u092e\u0947\u0902 \u091c\u094b \u091f\u0948\u0915\u094d\u0938 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0924\u093e \u0939\u0948, \u0909\u0938\u0915\u0947 \u0915\u093e\u0930\u094b\u092c\u093e\u0930 \u092a\u0930 \u0932\u093e\u0917\u0942 \u0939\u094b\u0924\u0940 \u0939\u0948l \u091f\u0930\u094d\u0928\u0913\u0935\u0930 \u092e\u0947\u0902 \u091f\u0948\u0915\u094d\u0938 \u0915\u0947 \u0932\u093f\u090f \u090f\u0932\u093f\u091c\u093f\u092c\u0932 taxpayer \u0914\u0930 \u091b\u0942\u091f \u0906\u0926\u093f \u0936\u093e\u092e\u093f\u0932 \u0939\u094b\u0924\u0940 \u0939\u0948l \u0932\u0947\u0915\u093f\u0928 \u0906\u092a\u0915\u094b \u092f\u0939 \u092c\u093e\u0924 \u092d\u0940 \u091c\u093e\u0928\u0928\u0940 \u0939\u094b\u0917\u0940 \u0915\u093f Reverse Charge \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0906\u0928\u0947 \u0935\u093e\u0932\u0940 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u092f\u093e \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0938\u0947 \u0935\u0938\u094d\u0924\u0941 \u092f\u093e \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u092e\u0942\u0932\u094d\u092f \u0936\u093e\u092e\u093f\u0932 \u0928\u0939\u0940\u0902 \u0939\u094b\u0924\u093e \u0939\u0948l<\/p>\n\n\n\n<p>\u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u091f\u0948\u0915\u094d\u0938 \u092f\u094b\u0917\u094d\u092f \u091c\u094b \u092d\u0940 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0939\u094b\u0924\u093e \u0939\u0948, \u0909\u0938\u0947 \u0938\u092e\u093e\u0928 \u092f\u093e \u0938\u0947\u0935\u093e \u0915\u0940 \u0916\u0930\u0940\u0926 \u092a\u0930 \u0915\u093f\u0938\u0940 \u092d\u0940 \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0940 \u092e\u093e\u0902\u0917 \u0928\u0939\u0940\u0902 \u0915\u0930 \u0938\u0915\u0924\u093e \u0939\u0948l \u092c\u093f\u0915\u094d\u0930\u0940 \u091a\u0932\u0928 \u092a\u0930 \u0915\u094b\u0908 \u092d\u0940 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0928\u0939\u0940\u0902 \u0915\u0930 \u0938\u0915\u0924\u093e \u0939\u0948l \u0915\u0930 \u091a\u093e\u0932\u093e\u0928 \u0915\u0947 \u0905\u0932\u093e\u0935\u093e \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u093e \u092c\u093f\u0932 \u091c\u093e\u0930\u0940 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0939\u094b\u0917\u0940l<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Composition Scheme \u0915\u0947 \u0928\u093f\u092f\u092e<\/h2>\n\n\n\n<ul class=\"wp-block-list\"><li>\u0905\u0917\u0930 Taxpayer \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u092f\u094b\u091c\u0928\u093e \u0915\u093e \u0932\u093e\u092d \u0932\u0947\u0928\u093e \u091a\u093e\u0939\u0924\u093e \u0939\u0948, \u0924\u094b \u0909\u0938\u0947 \u092b\u093e\u0907\u0928\u0947\u0902\u0936\u093f\u092f\u0932 \u0908\u092f\u0930 \u0915\u0940 \u0936\u0941\u0930\u0941\u0906\u0924 \u0938\u0947 \u092a\u0939\u0932\u0947 GST CMP-02 \u0907\u0902\u091f\u0940\u092e\u0947\u0936\u0928 \u092b\u0949\u0930\u094d\u092e \u092d\u0930\u0928\u093e \u0939\u094b\u0917\u093el<\/li><li>taxpayer \u0915\u0947 \u0926\u094d\u0935\u093e\u0930\u093e \u091c\u092c \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0930\u091c\u093f\u0938\u094d\u091f\u094d\u0930\u0947\u0936\u0928 \u0915\u0930\u0935\u093e \u0932\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e, \u0924\u094b \u0905\u092a\u094d\u0935\u093e\u0907\u0902\u091f\u092e\u0947\u0902\u091f \u0921\u0947\u091f \u0915\u0947 30 \u0926\u093f\u0928\u094b\u0902 \u0915\u0947 \u0905\u0902\u0926\u0930 Form GST CMP-01 \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u0907\u0902\u091f\u0940\u092e\u0947\u0936\u0928 \u0926\u0947\u0928\u093e \u0939\u094b\u0917\u093el<\/li><li>\u091c\u094b \u092b\u093e\u0907\u0928\u0947\u0902\u0936\u093f\u092f\u0932 \u0908\u092f\u0930 \u0936\u0941\u0930\u0942 \u0939\u094b\u0917\u093e, \u0924\u094b 60 \u0926\u093f\u0928\u094b\u0902 \u0915\u0947 \u0905\u0902\u0926\u0930 taxpayer \u0915\u094b GST ITC-03 \u0915\u094b \u092d\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964&nbsp;<\/li><li>\u091c\u092c \u0906\u092a \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u092f\u094b\u091c\u0928\u093e \u0915\u093e \u091a\u0941\u0928\u093e\u0935 \u0915\u0930\u0947\u0902\u0917\u0947, \u0924\u094b \u0909\u0938\u0915\u0947 immediately preceding date \u0938\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964<\/li><li>Taxpayer \u0915\u094b \u0939\u0930 \u092c\u093f\u0932 \u0928\u094b\u091f\u093f\u0938 \u092c\u094b\u0930\u094d\u0921 \u0914\u0930 \u0938\u093e\u0907\u0928 \u092c\u094b\u0930\u094d\u0921 \u092a\u0930 composition taxable person \u0915\u094b \u092e\u0947\u0902\u0936\u0928 \u0915\u0930\u0928\u093e \u091c\u0930\u0942\u0930\u0940 \u0939\u0948\u0964<\/li><li>\u091f\u0948\u0915\u094d\u0938 \u092a\u0947\u092f\u0930 \u0915\u094b \u0939\u0930 \u0915\u094d\u0935\u093e\u0930\u094d\u091f\u0930 \u0915\u0940 18 \u0924\u093e\u0930\u0940\u0916 \u0915\u094b Form GSTR \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u0930\u093f\u091f\u0930\u094d\u0928 \u092d\u0930\u0928\u0940 \u0939\u094b\u0917\u0940\u0964<\/li><li>\u0930\u093f\u091f\u0930\u094d\u0928 \u092e\u0947\u0902 \u092f\u0939 \u0938\u092c \u091a\u0940\u091c \u092e\u0947\u0902\u0936\u0928 \u0939\u094b\u0917\u0940 \u0915\u093f \u0915\u093f\u0924\u0928\u093e \u091f\u0948\u0915\u094d\u0938 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0939\u094b \u0930\u0939\u093e \u0939\u0948, \u0915\u093f\u0924\u0928\u0940 \u091f\u0930\u094d\u0928\u0913\u0935\u0930 \u0939\u0948,\u0915\u093f\u0924\u0928\u0947 \u092e\u0939\u0940\u0928\u0947 \u092f\u093e \u0938\u093e\u0932 \u0915\u093e \u091f\u0948\u0915\u094d\u0938 \u0939\u0948\u0964 \u092f\u0939 \u0938\u092d\u0940 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u092f\u0939\u093e\u0902 \u092a\u0930 \u0932\u093f\u0916\u0940 \u0939\u0941\u0908 \u0939\u094b\u0917\u0940\u0964<\/li><li>\u0930\u093f\u091f\u0930\u094d\u0928 \u092d\u0930\u0924\u0947 \u0938\u092e\u092f \u091c\u094b \u092a\u0947\u0902\u0921\u093f\u0902\u0917 \u091f\u0948\u0915\u094d\u0938 \u0939\u0948, \u0909\u0938\u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u093e \u092d\u0940 \u091c\u0930\u0942\u0930\u0940 \u0939\u0948\u0964 electronic cash ledger or the electronic credit ledger \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u091f\u0948\u0915\u094d\u0938 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948l<\/li><li>\u091c\u093f\u0938 \u092a\u094d\u0930\u0915\u093e\u0930 \u0905\u0928\u094d\u092f taxpayer \u0915\u0947 \u0926\u094d\u0935\u093e\u0930\u093e \u091f\u0948\u0915\u094d\u0938 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u092f\u093e \u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0930\u093f\u0915\u093e\u0930\u094d\u0921 \u0924\u0948\u092f\u093e\u0930 \u0915\u093f\u090f \u091c\u093e\u0924\u0947 \u0939\u0948\u0902 \u0914\u0930 \u0921\u093f\u091f\u0947\u0932 \u092c\u0941\u0915 \u0924\u0948\u092f\u093e\u0930 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948, \u0910\u0938\u093e \u0906\u092a\u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u092f\u094b\u091c\u0928\u093e \u092e\u0947\u0902 \u0928\u0939\u0940\u0902 \u0915\u0930\u0928\u093e \u0939\u0948I&nbsp;<\/li><li>\u0932\u0947\u0915\u093f\u0928 \u0909\u0924\u094d\u092a\u093e\u0926\u0928 \u092c\u093f\u0915\u094d\u0930\u0940 \u091f\u0948\u0915\u094d\u0938 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928, \u092a\u0947\u0928\u0932\u094d\u091f\u0940 \u0914\u0930 \u0905\u0928\u094d\u092f \u0938\u092d\u0940 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u092d\u0940 \u0906\u092a\u0915\u094b \u0930\u0916\u0928\u0940 \u0939\u094b\u0917\u0940l<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Different Forms for the GST Composition Scheme&nbsp;&nbsp;<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>From Number&nbsp;<\/td><td>Discription&nbsp;<\/td><\/tr><tr><td>GST CMP-01<\/td><td>Intimation to opt for the composition scheme by a person who is granted provisional registration under GST<\/td><\/tr><tr><td>GST CMP-02<\/td><td>Intimation to opt for the composition scheme by a person having&nbsp; registration under GST<\/td><\/tr><tr><td>GST CMP-03<\/td><td>Intimation of the details of the stock of goods held on the day preceding the date of exercise of option<\/td><\/tr><tr><td>GST CMP-04<\/td><td>Intimation of withdrawal from the composition scheme<\/td><\/tr><tr><td>GST CMP-05<\/td><td>Notice for denial of option to pay tax under the composition scheme<\/td><\/tr><tr><td>GST CMP-06<\/td><td>Reply to the notice for denial of option to pay tax under the composition scheme<\/td><\/tr><tr><td>GST CMP-07<\/td><td>Order for acceptance or rejection of reply to the notice for denial of option to pay tax under the composition scheme<\/td><\/tr><tr><td>GSTR-4<\/td><td>Quarterly return for the composition taxable person<\/td><\/tr><tr><td>GSTR<strong>-9<\/strong><\/td><td>Annual return for the composition taxable person<\/td><\/tr><tr><td>GST ITC-03<\/td><td>Declaration for the payment of the amount of input tax credit on the stock of goods held on the date of withdrawal from the composition scheme<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>How To Apply For Composition Scheme under GST Act<\/strong><\/h2>\n\n\n\n<p><strong>Composition Scheme under GST Act <\/strong>\u0915\u0947 \u0932\u093f\u090f \u0906\u0935\u0947\u0926\u0928 \u0915\u0940 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e \u0911\u0928\u0932\u093e\u0907\u0928 \u0939\u0948l \u0906\u092a \u0911\u0928\u0932\u093e\u0907\u0928 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u0907\u0938 \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0932\u093f\u090f \u0906\u0935\u0947\u0926\u0928 \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902l<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u0938\u092c\u0938\u0947 \u092a\u0939\u0932\u0947 \u0906\u092a\u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932 \u0915\u094b \u0913\u092a\u0928 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e \u0914\u0930 \u092a\u094b\u0930\u094d\u091f\u0932 \u092a\u0930 Login \u0914\u0930 \u092a\u093e\u0938\u0935\u0930\u094d\u0921 \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u0932\u0949\u0917\u093f\u0928 \u0915\u0930\u0928\u093e \u0939\u0948l<\/li><li>\u0907\u0938\u0915\u0947 \u092a\u0936\u094d\u091a\u093e\u0924 \u0938\u0930\u094d\u0935\u093f\u0938 \u091f\u0947\u092c \u0915\u0947 \u0911\u092a\u094d\u0936\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0928\u093e \u0939\u0948l<\/li><li>\u0907\u0938\u0915\u0947 \u092c\u093e\u0926 \u0906\u092a\u0915\u094b \u0930\u091c\u093f\u0938\u094d\u091f\u094d\u0930\u0947\u0936\u0928 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0911\u092a\u094d\u0936\u0928 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964<\/li><li>\u0906\u092a\u0915\u094b \u0905\u092a\u0928\u0940 \u092c\u093f\u091c\u0928\u0947\u0938 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0938\u092d\u0940 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u092d\u0930\u0928\u0940 \u0939\u094b\u0917\u0940\u0964<\/li><li>\u0907\u0938\u0915\u0947 \u0905\u0932\u093e\u0935\u093e \u0906\u092a\u0915\u094b \u092b\u093e\u0907\u0928\u0947\u0902\u0936\u093f\u092f\u0932 \u0908\u092f\u0930 \u0915\u093e \u091a\u0941\u0928\u093e\u0935 \u0915\u0930\u0928\u093e \u0939\u0948 \u0914\u0930 \u0930\u091c\u093f\u0938\u094d\u091f\u094d\u0930\u0947\u0936\u0928 \u0915\u0947 \u0932\u093f\u090f \u0915\u0948\u091f\u0947\u0917\u0930\u0940 \u0915\u094b \u092d\u0940 \u0938\u0947\u0932\u0947\u0915\u094d\u091f \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964<\/li><li>\u091a\u0947\u0915 \u092c\u0949\u0915\u094d\u0938 \u092e\u0947\u0902 \u0906\u092a\u0915\u094b \u0905\u092a\u0928\u0940 \u092a\u093e\u0924\u094d\u0930\u0924\u093e \u0915\u0947&nbsp; \u0939\u093f\u0938\u093e\u092c \u0938\u0947 \u0938\u092d\u0940 \u091a\u0947\u0915 \u092c\u0949\u0915\u094d\u0938 \u092a\u0930 \u0915\u094d\u0932\u093f\u0915 \u0915\u0930\u0928\u093e\u0964<\/li><li>\u0938\u092d\u0940 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0935\u0947\u0930\u0940\u092b\u093e\u0908 \u0915\u0930\u0928\u0947 \u0939\u094b\u0917\u0940\u0964 \u0921\u093f\u091c\u093f\u091f\u0932 \u0938\u093f\u0917\u0928\u0947\u091a\u0930 \u0938\u0930\u094d\u091f\u093f\u092b\u093f\u0915\u0947\u091f \u0914\u0930 \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0935\u0947\u0930\u093f\u092b\u093f\u0915\u0947\u0936\u0928 \u0915\u094b\u0921 \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u0906\u0935\u0947\u0926\u0928 \u091c\u092e\u093e \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964<\/li><li>\u0906\u092a\u0915\u094b \u090f\u0915\u094d\u0928\u0949\u0932\u0947\u091c\u092e\u0947\u0902\u091f \u0914\u0930 \u0930\u091c\u093f\u0938\u094d\u091f\u094d\u0930\u0947\u0936\u0928 \u0928\u0902\u092c\u0930 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0939\u094b \u091c\u093e\u090f\u0917\u093e\u0964 \u091c\u094b \u092d\u0940 \u0905\u092a\u0928\u0947 \u092e\u094b\u092c\u093e\u0907\u0932 \u0928\u0902\u092c\u0930 \u090f\u0935\u0902 \u0908\u092e\u0947\u0932 \u0906\u0908\u0921\u0940 \u0926\u0940 \u0939\u0948,\u0907\u0938 \u092a\u0930 \u0939\u0940 \u092f\u0939 \u0921\u093f\u091f\u0947\u0932\u094d\u0938 \u0906\u090f\u0902\u0917\u0940\u0964<\/li><li>15 \u0926\u093f\u0928 \u0915\u0947 \u0905\u0902\u0926\u0930 \u0906\u092a\u0915\u094b \u092f\u0939 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0939\u094b \u091c\u093e\u090f\u0917\u0940 \u0915\u093f \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0906\u092a\u0915\u093e \u0930\u091c\u093f\u0938\u094d\u091f\u094d\u0930\u0947\u0936\u0928 \u0939\u094b \u0917\u092f\u093e \u0939\u0948 \u092f\u093e \u092b\u093f\u0930 \u0928\u0939\u0940\u0902\u0964<\/li><li>GST CMP-02 form \u0915\u094b \u0906\u092a\u0915\u094b \u092d\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964 \u0907\u0938\u0915\u093e \u092e\u0924\u0932\u092c \u092f\u0939 \u0939\u0948 \u0915\u093f \u0906\u092a \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u091f\u0948\u0915\u094d\u0938 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902\u0964&nbsp;<\/li><li>\u0906\u092a\u0915\u094b \u092f\u0939 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932 \u0938\u0947 \u0921\u093e\u0909\u0928\u0932\u094b\u0921 \u0915\u0930 \u0932\u0947\u0928\u093e \u0939\u0948 \u0914\u0930 \u0938\u0902\u092d\u093e\u0932 \u0915\u0930 \u0930\u0916\u0928\u093e \u0939\u0948\u0964&nbsp;<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Composition Scheme \u0915\u0947 \u0932\u093e\u092d<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Reduced tax liability<\/h3>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u0915\u0939\u0940\u0902 \u0928\u093e \u0915\u0939\u0940\u0902 \u091f\u0948\u0915\u094d\u0938 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0932\u093e\u092f\u092c\u093f\u0932\u093f\u091f\u0940 \u092e\u0947\u0902 \u092d\u0940 \u0915\u092e\u0940 \u0906\u0908 \u0939\u0948\u0964 \u0915\u094d\u092f\u094b\u0902\u0915\u093f \u0906\u092a\u0915\u0947 \u0938\u0930 \u092a\u0930 \u0905\u0932\u0917-\u0905\u0932\u0917 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u093e \u091f\u0948\u0915\u094d\u0938 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u0947 \u0915\u0940 \u091f\u0947\u0902\u0936\u0928 \u0928\u0939\u0940\u0902 \u0930\u0939\u0947\u0917\u0940\u0964 \u090f\u0915 Fixed Rate \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u0906\u092a \u0906\u0938\u093e\u0928\u0940 \u0938\u0947 \u0915\u094d\u0935\u093e\u0930\u094d\u091f\u0930\u0932\u0940 \u0930\u093f\u091f\u0930\u094d\u0928 \u092d\u0930\u0928\u0940 \u0939\u0948\u0964<br><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Simplified compliance<\/h3>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u0906\u092a\u0915\u094b \u092c\u0938 one quarterly return (GST CMP-08) \u0914\u0930 one annual return (GSTR-4) \u0939\u0940 \u092d\u0930\u0928\u0940 \u0939\u094b\u0917\u0940 \u0964 \u0906\u092a\u0915\u094b \u092e\u0932\u094d\u091f\u0940\u092a\u094d\u0932 \u0930\u093f\u0915\u0949\u0930\u094d\u0921\u094d\u0938 \u0924\u0948\u092f\u093e\u0930 \u0915\u0930\u0928\u0947 \u0915\u0940 \u091c\u0930\u0942\u0930\u0924 \u0928\u0939\u0940\u0902 \u0939\u0948 \u0914\u0930 \u0928\u093e \u0939\u0940 \u0906\u092a\u0915\u094b \u0905\u0932\u0917-\u0905\u0932\u0917 \u091c\u0940\u090f\u0938\u091f\u0940 \u0930\u093f\u091f\u0930\u094d\u0928 \u092b\u093e\u0907\u0932 \u0915\u0930\u0928\u0947 \u0915\u0940 \u091c\u0930\u0942\u0930\u0924 \u0939\u094b\u0917\u0940\u0964<br><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Ease of administration<\/h3>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0906\u092a\u0915\u094b \u090f\u0915 \u0921\u093e\u092f\u0930\u0947\u0915\u094d\u091f\u0930 \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964 \u0907\u0938\u0932\u093f\u090f \u0906\u092a\u0915\u094b \u0905\u0932\u0917-\u0905\u0932\u0917 \u092a\u094d\u0930\u094b\u0921\u0915\u094d\u091f \u092f\u093e \u0938\u0930\u094d\u0935\u093f\u0938 \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u0905\u0932\u0917-\u0905\u0932\u0917 \u0930\u0947\u091f \u092a\u0930 \u091f\u0948\u0915\u094d\u0938 \u0926\u0947\u0928\u0947 \u0915\u0940 \u091c\u0930\u0942\u0930\u0924 \u0939\u0940 \u0928\u0939\u0940\u0902 \u0939\u0948\u200c\u0964 \u0906\u092a\u0915\u093e \u0938\u092e\u092f \u092c\u091a\u0947\u0917\u093e \u0914\u0930 \u0907\u0938\u0940 \u0915\u0947 \u0938\u093e\u0925-\u0938\u093e\u0925 \u0906\u092a\u0915\u094b \u0915\u0928\u094d\u092b\u094d\u092f\u0942\u091c\u0928 \u092d\u0940 \u0928\u0939\u0940\u0902 \u0939\u094b\u0917\u0940 \u0964 \u0938\u092c \u0915\u0941\u091b \u0939\u0948\u0902\u0921\u0932 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u092d\u0940 \u0906\u092a\u0915\u094b \u0906\u0938\u093e\u0928\u0940 \u0939\u094b\u0917\u0940\u0964<br><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Funding<\/h3>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u092c\u093f\u091c\u0928\u0947\u0938 \u0932\u094b\u0928 \u0932\u0947\u0928\u0947 \u092e\u0947\u0902 \u0906\u0938\u093e\u0928\u0940 \u0939\u094b \u0917\u0908 \u0939\u0948\u0964 \u092c\u0947\u0939\u0924\u0930 \u0907\u0902\u091f\u0930\u0947\u0938\u094d\u091f \u0930\u0947\u091f \u092a\u0930 \u0906\u092a\u0915\u094b \u092c\u093f\u091c\u0928\u0947\u0938 \u0932\u094b\u0928 \u092e\u093f\u0932 \u091c\u093e\u090f\u0917\u093e\u0964 \u0906\u092a \u092b\u094d\u0932\u0947\u0915\u094d\u0938\u0940\u0932\u094b\u0928 \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u092d\u0940 \u0932\u094b\u0928 \u0932\u0947 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964<br><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">GST Composition Scheme \u0915\u0947 \u0928\u0941\u0915\u0938\u093e\u0928<\/h2>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0915\u0941\u091b \u0928\u0941\u0915\u0938\u093e\u0928 \u092d\u0940 \u0939\u0948-<br><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0932\u093f\u092e\u093f\u091f\u0947\u0921 \u092c\u093f\u091c\u0928\u0947\u0938 \u0915\u094d\u0937\u0947\u0924\u094d\u0930-<\/h3>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0915\u0941\u091b \u0938\u0940\u092e\u093f\u0924 \u090f\u0930\u093f\u092f\u093e \u092e\u0947\u0902 \u0939\u0940 \u0906\u092a\u0915\u093e \u092c\u093f\u091c\u0928\u0947\u0938 \u0915\u0930 \u0939\u094b\u0917\u093e\u0964 \u091c\u0948\u0938\u0947 \u0915\u093f inter-state \u0938\u092a\u094d\u0932\u093e\u0908, \u0908-\u0915\u0949\u092e\u0930\u094d\u0938 \u0938\u0947\u0932 \u0914\u0930 exempt supplies \u0906\u0926\u093f \u0915\u093e \u0911\u092a\u094d\u0936\u0928 \u092f\u0939\u093e\u0902 \u092a\u0930 \u0928\u0939\u0940\u0902 \u092e\u093f\u0932\u0924\u093e \u0939\u0948\u0964 \u0910\u0938\u0940 \u0938\u094d\u0925\u093f\u0924\u093f \u092e\u0947\u0902 \u0906\u092a \u092a\u0930\u091a\u0947\u091c \u0914\u0930 \u0938\u0930\u094d\u0935\u093f\u0938 \u092a\u0930 \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0932\u0947\u092e \u0928\u0939\u0940\u0902 \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964<br><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u091f\u0948\u0915\u094d\u0938 \u0915\u093e \u0926\u092c\u093e\u0935 \u0905\u0927\u093f\u0915 \u0939\u0948<\/h3>\n\n\n\n<p>\u091f\u0948\u0915\u094d\u0938 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0906\u092a \u092a\u0930 \u091f\u0948\u0915\u094d\u0938 \u0915\u093e \u092c\u091f\u0928 \u092d\u0940 \u0915\u093e\u092b\u0940 \u091c\u094d\u092f\u093e\u0926\u093e \u0939\u094b \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u0915\u094d\u092f\u094b\u0902\u0915\u093f \u0906\u092a \u0905\u092a\u0928\u0947 \u0915\u0938\u094d\u091f\u092e\u0930 \u0938\u0947 \u0916\u0930\u0940\u0926\u093e\u0930\u0940 \u092a\u0930 \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0940 \u0921\u093f\u092e\u093e\u0902\u0921 \u0928\u0939\u0940\u0902 \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902 \u0914\u0930 \u0906\u092a\u0915\u0940 \u0932\u093e\u092f\u092c\u093f\u0932\u093f\u091f\u0940 \u092c\u0922\u093c \u0938\u0915\u0924\u0940 \u0939\u0948\u0964<br><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0915\u093f\u0938\u0940 \u0905\u0928\u094d\u092f \u092f\u094b\u091c\u0928\u093e \u0915\u094b \u091a\u0941\u0928\u0928\u0947 \u0915\u0940 \u0938\u0941\u0935\u093f\u0927\u093e \u0928\u0939\u0940\u0902 \u0939\u0948<\/h3>\n\n\n\n<p>\u0905\u0917\u0930 \u0906\u092a \u090f\u0915 \u092c\u093e\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u091a\u0941\u0928 \u0932\u0947\u0902\u0917\u0947 \u0924\u094b \u0906\u092a\u0915\u094b \u092b\u093f\u0930 \u092f\u094b\u091c\u0928\u093e \u091a\u0941\u0928\u0928\u0947 \u0915\u093e \u0911\u092a\u094d\u0936\u0928 \u092f\u0939\u093e\u0902 \u092a\u0930 \u0928\u0939\u0940\u0902 \u092e\u093f\u0932\u0947\u0917\u093e\u0964 \u0906\u092a\u0915\u094b \u092a\u0942\u0930\u0947 \u092b\u093e\u0907\u0928\u0947\u0902\u0936\u093f\u092f\u0932 \u0908\u092f\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u0939\u0940 \u091f\u0948\u0915\u094d\u0938 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964<br><br>\u0905\u0917\u0930 \u0906\u092a\u0928\u0947 \u0930\u091c\u093f\u0938\u094d\u091f\u094d\u0930\u0947\u0936\u0928 \u0915\u0930\u0924\u0947 \u0938\u092e\u092f Normal Taxpayer \u0915\u094b \u0938\u0947\u0932\u0947\u0915\u094d\u091f \u0915\u093f\u092f\u093e \u0939\u0948, \u0924\u094b \u0906\u092a\u0915\u094b GST CMP-02 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964 \u092f\u0926\u093f \u0906\u092a\u0928\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0905\u092a\u0928\u093e \u0930\u091c\u093f\u0938\u094d\u091f\u094d\u0930\u0947\u0936\u0928 \u0915\u0930 \u0932\u093f\u092f\u093e \u0939\u0948, \u0924\u094b \u0906\u092a\u0915\u094b GST REG-01 form \u092d\u0930\u0915\u0930 \u0905\u092a\u0928\u0940 \u091c\u0940\u090f\u0938\u091f\u0940 \u0930\u093f\u091f\u0930\u094d\u0928 \u092d\u0930\u0928\u0940 \u0939\u094b\u0917\u0940\u0964 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0930\u091c\u093f\u0938\u094d\u091f\u094d\u0930\u0947\u0936\u0928 \u0915\u0930\u0935\u093e\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926 \u0906\u092a\u0915\u094b \u0932\u0917\u092d\u0917 60 \u0926\u093f\u0928\u094b\u0902 \u0915\u0947 \u0905\u0902\u0926\u0930 GST ITC-03 \u0915\u093e \u092b\u0949\u0930\u094d\u092e \u092d\u0940 \u092d\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964<\/p>\n\n\n\n<div class=\"also_read\"><h3>Also read about <a href=\"https:\/\/flexiloans.com\/hi\/gst-impact-on-business-loan\/\">\u092c\u093f\u091c\u0928\u0947\u0938 \u0932\u094b\u0928 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u0915\u094d\u092f\u093e \u092a\u094d\u0930\u092d\u093e\u0935 \u092a\u0921\u093c\u0924\u093e \u0939\u0948<\/a><\/h3><\/div>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0928\u093f\u0937\u094d\u0915\u0930\u094d\u0937<\/h2>\n\n\n\n<p>GST Composition Scheme \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 Taxpayers \u0915\u094b Fixed Rate \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e \u0907\u0938 \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u0915\u0908 \u0939\u091c\u093e\u0930\u094b\u0902 \u092c\u093f\u091c\u0928\u0947\u0938 \u0913\u0928\u0930\u094d\u0938 \u0915\u094b \u092b\u093e\u092f\u0926\u093e \u0939\u0941\u0906 \u0939\u0948\u0964 \u0905\u0917\u0930 \u0906\u092a \u092d\u0940 \u0907\u0938 \u092f\u094b\u091c\u0928\u093e \u0915\u093e \u0932\u093e\u092d \u0932\u0947\u0928\u093e \u091a\u093e\u0939\u0924\u0947 \u0939\u0948\u0902, \u0924\u094b \u0911\u0928\u0932\u093e\u0907\u0928 \u0906\u092a\u0915\u094b \u0906\u0935\u0947\u0926\u0928 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964&nbsp;<\/p>\n\n\n\n<p>\u0917\u0941\u0921\u094d\u0938 \u090f\u0902\u0921 \u0938\u0930\u094d\u0935\u093f\u0938 \u091f\u0948\u0915\u094d\u0938 \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u0905\u0928\u094d\u092f \u091f\u0948\u0915\u094d\u0938 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u0947 \u0915\u0940 \u091c\u0930\u0942\u0930\u0924 \u0939\u0940 \u0928\u0939\u0940\u0902 \u0939\u0948\u0964 \u0905\u0917\u0930 \u0906\u092a \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0915\u0947 \u0932\u093f\u090f \u0930\u091c\u093f\u0938\u094d\u091f\u094d\u0930\u0947\u0936\u0928 \u0915\u0930\u0928\u093e \u091a\u093e\u0939\u0924\u0947 \u0939\u0948\u0902, \u0924\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932 \u092a\u0930 \u091c\u093e\u0915\u0930 \u0930\u091c\u093f\u0938\u094d\u091f\u094d\u0930\u0947\u0936\u0928 \u0915\u0930\u0935\u093e \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u092f\u094b\u091c\u0928\u093e \u0915\u093e \u0932\u093e\u092d \u0932\u0947\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u092a\u093e\u0924\u094d\u0930\u0924\u093e \u0915\u094b \u0905\u0935\u0936\u094d\u092f \u091a\u0947\u0915 \u0915\u0930\u0947\u0902\u0964<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">FAQ<\/h2>\n\n\n\n<p><strong>1.GST Composition Scheme \u0915\u094d\u092f\u093e \u0939\u094b\u0924\u0940 \u0939\u0948?<\/strong><\/p>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u092f\u094b\u091c\u0928\u093e \u0915\u094b Small Taxpayers \u0915\u0947 \u0932\u093f\u090f \u0921\u093f\u091c\u093e\u0907\u0928 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u092e\u0947\u0902 \u090f\u0915 \u092b\u093f\u0915\u094d\u0938\u094d\u0921 \u0930\u0947\u091f \u092a\u0930 \u0906\u092a\u0915\u094b \u091f\u0948\u0915\u094d\u0938 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u093e \u0939\u094b\u0917 \u091c\u093f\u0938\u0938\u0947 \u0905\u0927\u093f\u0915 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u0947 \u0915\u093e \u0926\u092c\u093e\u0935 \u092d\u0940 \u0915\u092e \u0939\u094b\u0917<\/p>\n\n\n\n<p><strong>2.GST Composition Scheme \u0915\u093f\u0938 \u092a\u0930 \u0932\u093e\u0917\u0942 \u0939\u094b\u0924\u0940 \u0939\u0948?<\/strong><\/p>\n\n\n\n<p>Small Taxpayers \u091c\u093f\u0938\u0915\u0940 \u090f\u0928\u0941\u0905\u0932 \u091f\u0930\u094d\u0928\u0913\u0935\u0930 1.5 \u0915\u0930\u094b\u0921\u093c(\u0939\u093f\u092e\u093e\u091a\u0932 \u090f\u0902\u0935 \u0928\u0949\u0930\u094d\u0925 \u0930\u093e\u091c\u094d\u092f \u0915\u0947 \u0932\u093f\u090f 75 \u0932\u093e\u0916 \u0939\u0948) \u0909\u0938\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u092f\u094b\u091c\u0928\u093e \u0915\u093e \u0932\u093e\u092d \u092e\u093f\u0932\u0947\u0917\u093e\u0964<\/p>\n\n\n\n<p><strong>3.GST Composition Scheme Tax Rate \u0915\u094d\u092f\u093e \u0939\u0948?<\/strong><\/p>\n\n\n\n<p>GST Composition Scheme \u092e\u0947\u0902 \u0930\u0947\u0938\u094d\u091f\u094b\u0930\u0947\u0902\u091f \u0938\u0930\u094d\u0935\u093f\u0938 \u0915\u0947 \u0932\u093f\u090f 5%, \u091f\u094d\u0930\u0947\u0921\u0930\u094d\u0938 \u0915\u0947 \u0932\u093f\u090f 6% \u0914\u0930 \u0905\u0928\u094d\u092f \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0915\u0940 \u0917\u0908 \u0939\u0948l<\/p>\n\n\n\n<p><strong>4.\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u092f\u094b\u091c\u0928\u093e \u092e\u0947\u0902 \u0915\u094d\u092f\u093e \u0932\u093f\u092e\u093f\u091f \u0939\u0948?<\/strong><\/p>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u0915\u094d\u0932\u0947\u092e \u0928\u0939\u0940\u0902 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093el \u0908-\u0915\u0949\u092e\u0930\u094d\u0938 \u0914\u0930 \u0907\u0902\u091f\u0930 \u0938\u094d\u091f\u0947\u091f \u0938\u0947\u0932 \u0915\u094b \u092d\u0940 \u0928\u0939\u0940\u0902 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093el<\/p>\n\n\n\n<p><strong>5.\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u0947 \u0932\u093f\u090f \u0915\u0948\u0938\u0947 \u0906\u0935\u0947\u0926\u0928 \u0915\u0930\u0947\u0902?<\/strong><\/p>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u0947 \u0932\u093f\u090f \u0906\u092a \u0911\u0928\u0932\u093e\u0907\u0928 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u094b\u0930\u094d\u091f\u0932 \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u0906\u0935\u0947\u0926\u0928 \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964 \u0906\u092a\u0915\u094b \u092b\u093e\u0907\u0928\u0947\u0902\u0936\u093f\u092f\u0932 \u0908\u092f\u0930 \u0915\u0947 \u0939\u093f\u0938\u093e\u092c \u0938\u0947 \u092b\u0949\u0930\u094d\u092e \u092d\u0930\u0928\u093e \u0939\u094b\u0917\u093e \u0914\u0930 \u0906\u092a\u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u092f\u094b\u091c\u0928\u093e \u0915\u093e \u0932\u093e\u092d \u092e\u093f\u0932 \u091c\u093e\u090f\u0917\u093e<\/p>\n\n\n\n<p><strong>6.regular Scheme \u0938\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u092f\u094b\u091c\u0928\u093e \u092e\u0947\u0902 Switch \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948 \u092f\u093e \u092b\u093f\u0930 \u0928\u0939\u0940\u0902?<\/strong><\/p>\n\n\n\n<p>\u0939\u093e\u0902 \u0906\u092a \u0905\u092a\u0928\u0947 \u0939\u093f\u0938\u093e\u092c \u0938\u0947 \u0930\u0947\u0917\u0941\u0932\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u092f\u094b\u091c\u0928\u093e \u0938\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u092f\u094b\u091c\u0928\u093e \u092e\u0947\u0902 \u091c\u093e \u0938\u0915\u0924\u0947 \u0939\u0948\u0902l<\/p>\n\n\n\n<p><strong>7.GST Composition Scheme \u0938\u0947 Withdrawal \u0915\u0930\u0928\u0947 \u0915\u0940 \u0915\u0902\u0921\u0940\u0936\u0928 \u0915\u094d\u092f\u093e \u0939\u0948?<\/strong><\/p>\n\n\n\n<p>Withdrawal \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0906\u092a \u0915\u094b \u090f\u0915 \u092b\u0949\u0930\u094d\u092e \u092d\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964<\/p>\n\n\n\n<p><strong>8.\u0905\u0917\u0930 Taxpayer \u0915\u0940 \u091f\u0930\u094d\u0928\u0913\u0935\u0930 \u0932\u093f\u092e\u093f\u091f \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u092f\u094b\u091c\u0928\u093e \u0915\u0940 \u0932\u093f\u092e\u093f\u091f \u0938\u0947 \u0905\u0927\u093f\u0915 \u0939\u094b \u091c\u093e\u090f \u0924\u094b \u0915\u094d\u092f\u093e \u0939\u094b\u0917\u093e?<\/strong><\/p>\n\n\n\n<p>\u0905\u0917\u0930 \u091f\u0930\u094d\u0928\u0913\u0935\u0930 \u0915\u0940 \u0932\u093f\u092e\u093f\u091f \u0915\u094d\u0930\u0949\u0938 \u0939\u094b \u091c\u093e\u0924\u0940 \u0939\u0948, \u0924\u094b Taxpayer \u0915\u094b \u0930\u0947\u0917\u0941\u0932\u0930 \u092f\u094b\u091c\u0928\u093e \u092e\u0947\u0902 Switch \u0915\u0930 \u0926\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093el<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u092f\u094b\u091c\u0928\u093e \u0938\u094d\u092e\u0949\u0932 \u092c\u093f\u091c\u0928\u0947\u0938 \u0915\u0947 \u0932\u093f\u090f \u0921\u093f\u091c\u093e\u0907\u0928 \u0915\u0940 \u0917\u0908 \u0939\u0948l \u091c\u093f\u0938\u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u091f\u0948\u0915\u094d\u0938 Payer \u0915\u094b \u0915\u092e \u0930\u0947\u091f \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u0947 \u0915\u093e \u092e\u094c\u0915\u093e \u092e\u093f\u0932\u0924\u093e \u0939\u0948l \u0905\u0917\u0930 \u0906\u092a \u0915\u093e \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0939\u0948 \u092f\u093e \u092b\u093f\u0930 \u0906\u092a \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902, \u0924\u094b \u0906\u092a\u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u092f\u094b\u091c\u0928\u093e \u0915\u093e\u092b\u0940 \u091c\u094d\u092f\u093e\u0926\u093e \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u0939\u0948\u0964 \u0907\u0938 \u092a\u094b\u0938\u094d\u091f \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 &hellip; <\/p>\n","protected":false},"author":1,"featured_media":5064,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5063","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gstgst-----"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST \u0915\u0902\u092a\u094b\u091c\u0940\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u094d\u092f\u093e \u0939\u0948? \u092a\u093e\u0924\u094d\u0930\u0924\u093e \u0935 \u0932\u093e\u092d<\/title>\n<meta name=\"description\" content=\"GST Composition Scheme \u0915\u094d\u092f\u093e \u0939\u094b\u0924\u0940 \u0939\u0948, \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0932\u093f\u090f \u0915\u0948\u0938\u0947 \u0906\u0935\u0947\u0926\u0928 \u0915\u0930\u0947\u0902, Composition Scheme \u0915\u0947 \u0928\u093f\u092f\u092e \u0914\u0930 \u092f\u094b\u091c\u0928\u093e \u0938\u0947 \u091c\u0941\u0921\u093c\u0940 \u0939\u0930 \u090f\u0915 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u092f\u0939\u093e\u0902 \u0938\u0947 \u091c\u093e\u0928\u0947\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/flexiloans.com\/hi\/gst-composition-scheme\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GST \u0915\u0902\u092a\u094b\u091c\u0940\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u094d\u092f\u093e \u0939\u0948? \u092a\u093e\u0924\u094d\u0930\u0924\u093e \u0935 \u0932\u093e\u092d\" \/>\n<meta property=\"og:description\" content=\"GST Composition Scheme \u0915\u094d\u092f\u093e \u0939\u094b\u0924\u0940 \u0939\u0948, \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0932\u093f\u090f \u0915\u0948\u0938\u0947 \u0906\u0935\u0947\u0926\u0928 \u0915\u0930\u0947\u0902, Composition Scheme \u0915\u0947 \u0928\u093f\u092f\u092e \u0914\u0930 \u092f\u094b\u091c\u0928\u093e \u0938\u0947 \u091c\u0941\u0921\u093c\u0940 \u0939\u0930 \u090f\u0915 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u092f\u0939\u093e\u0902 \u0938\u0947 \u091c\u093e\u0928\u0947\" \/>\n<meta property=\"og:url\" content=\"https:\/\/flexiloans.com\/hi\/gst-composition-scheme\/\" \/>\n<meta property=\"og:site_name\" content=\"Flexiloans\" \/>\n<meta property=\"article:published_time\" content=\"2024-09-07T01:07:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-06-24T06:07:13+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/flexiloans.com\/hi\/wp-content\/uploads\/2024\/09\/What-is-GST-Composition-Scheme.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1600\" \/>\n\t<meta property=\"og:image:height\" content=\"820\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:title\" content=\"GST \u0915\u0902\u092a\u094b\u091c\u0940\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u094d\u092f\u093e \u0939\u0948? \u092a\u093e\u0924\u094d\u0930\u0924\u093e \u0935 \u0932\u093e\u092d\" \/>\n<meta name=\"twitter:description\" content=\"GST Composition Scheme \u0915\u094d\u092f\u093e \u0939\u094b\u0924\u0940 \u0939\u0948, \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0932\u093f\u090f \u0915\u0948\u0938\u0947 \u0906\u0935\u0947\u0926\u0928 \u0915\u0930\u0947\u0902, Composition Scheme \u0915\u0947 \u0928\u093f\u092f\u092e \u0914\u0930 \u092f\u094b\u091c\u0928\u093e \u0938\u0947 \u091c\u0941\u0921\u093c\u0940 \u0939\u0930 \u090f\u0915 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u092f\u0939\u093e\u0902 \u0938\u0947 \u091c\u093e\u0928\u0947\" \/>\n<meta name=\"twitter:image\" content=\"https:\/\/flexiloans.com\/hi\/wp-content\/uploads\/2024\/09\/What-is-GST-Composition-Scheme.png\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"9 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/flexiloans.com\/hi\/gst-composition-scheme\/\",\"url\":\"https:\/\/flexiloans.com\/hi\/gst-composition-scheme\/\",\"name\":\"GST \u0915\u0902\u092a\u094b\u091c\u0940\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u094d\u092f\u093e \u0939\u0948? \u092a\u093e\u0924\u094d\u0930\u0924\u093e \u0935 \u0932\u093e\u092d\",\"isPartOf\":{\"@id\":\"https:\/\/flexiloans.com\/hi\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/flexiloans.com\/hi\/gst-composition-scheme\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/flexiloans.com\/hi\/gst-composition-scheme\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/flexiloans.com\/hi\/wp-content\/uploads\/2024\/09\/What-is-GST-Composition-Scheme.png\",\"datePublished\":\"2024-09-07T01:07:00+00:00\",\"dateModified\":\"2025-06-24T06:07:13+00:00\",\"author\":{\"@id\":\"https:\/\/flexiloans.com\/hi\/#\/schema\/person\/e79e5f98fe1f074c1fbb05a398d53d29\"},\"description\":\"GST Composition Scheme \u0915\u094d\u092f\u093e \u0939\u094b\u0924\u0940 \u0939\u0948, \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0932\u093f\u090f \u0915\u0948\u0938\u0947 \u0906\u0935\u0947\u0926\u0928 \u0915\u0930\u0947\u0902, Composition Scheme \u0915\u0947 \u0928\u093f\u092f\u092e \u0914\u0930 \u092f\u094b\u091c\u0928\u093e \u0938\u0947 \u091c\u0941\u0921\u093c\u0940 \u0939\u0930 \u090f\u0915 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u092f\u0939\u093e\u0902 \u0938\u0947 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\u0938\u094d\u0915\u0940\u092e \u0915\u094d\u092f\u093e \u0939\u0948? \u092a\u093e\u0924\u094d\u0930\u0924\u093e \u0935 \u0932\u093e\u092d","description":"GST Composition Scheme \u0915\u094d\u092f\u093e \u0939\u094b\u0924\u0940 \u0939\u0948, \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0932\u093f\u090f \u0915\u0948\u0938\u0947 \u0906\u0935\u0947\u0926\u0928 \u0915\u0930\u0947\u0902, Composition Scheme \u0915\u0947 \u0928\u093f\u092f\u092e \u0914\u0930 \u092f\u094b\u091c\u0928\u093e \u0938\u0947 \u091c\u0941\u0921\u093c\u0940 \u0939\u0930 \u090f\u0915 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u092f\u0939\u093e\u0902 \u0938\u0947 \u091c\u093e\u0928\u0947","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/flexiloans.com\/hi\/gst-composition-scheme\/","og_locale":"en_US","og_type":"article","og_title":"GST \u0915\u0902\u092a\u094b\u091c\u0940\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u094d\u092f\u093e \u0939\u0948? \u092a\u093e\u0924\u094d\u0930\u0924\u093e \u0935 \u0932\u093e\u092d","og_description":"GST Composition Scheme \u0915\u094d\u092f\u093e \u0939\u094b\u0924\u0940 \u0939\u0948, \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0932\u093f\u090f \u0915\u0948\u0938\u0947 \u0906\u0935\u0947\u0926\u0928 \u0915\u0930\u0947\u0902, Composition Scheme \u0915\u0947 \u0928\u093f\u092f\u092e \u0914\u0930 \u092f\u094b\u091c\u0928\u093e \u0938\u0947 \u091c\u0941\u0921\u093c\u0940 \u0939\u0930 \u090f\u0915 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u092f\u0939\u093e\u0902 \u0938\u0947 \u091c\u093e\u0928\u0947","og_url":"https:\/\/flexiloans.com\/hi\/gst-composition-scheme\/","og_site_name":"Flexiloans","article_published_time":"2024-09-07T01:07:00+00:00","article_modified_time":"2025-06-24T06:07:13+00:00","og_image":[{"width":1600,"height":820,"url":"https:\/\/flexiloans.com\/hi\/wp-content\/uploads\/2024\/09\/What-is-GST-Composition-Scheme.png","type":"image\/png"}],"author":"admin","twitter_card":"summary_large_image","twitter_title":"GST \u0915\u0902\u092a\u094b\u091c\u0940\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u094d\u092f\u093e \u0939\u0948? \u092a\u093e\u0924\u094d\u0930\u0924\u093e \u0935 \u0932\u093e\u092d","twitter_description":"GST Composition Scheme \u0915\u094d\u092f\u093e \u0939\u094b\u0924\u0940 \u0939\u0948, \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0902\u092a\u094b\u091c\u093f\u0936\u0928 \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0932\u093f\u090f \u0915\u0948\u0938\u0947 \u0906\u0935\u0947\u0926\u0928 \u0915\u0930\u0947\u0902, Composition Scheme \u0915\u0947 \u0928\u093f\u092f\u092e \u0914\u0930 \u092f\u094b\u091c\u0928\u093e \u0938\u0947 \u091c\u0941\u0921\u093c\u0940 \u0939\u0930 \u090f\u0915 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u092f\u0939\u093e\u0902 \u0938\u0947 \u091c\u093e\u0928\u0947","twitter_image":"https:\/\/flexiloans.com\/hi\/wp-content\/uploads\/2024\/09\/What-is-GST-Composition-Scheme.png","twitter_misc":{"Written by":"admin","Est. reading time":"9 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/flexiloans.com\/hi\/gst-composition-scheme\/","url":"https:\/\/flexiloans.com\/hi\/gst-composition-scheme\/","name":"GST \u0915\u0902\u092a\u094b\u091c\u0940\u0936\u0928 \u0938\u094d\u0915\u0940\u092e \u0915\u094d\u092f\u093e \u0939\u0948? \u092a\u093e\u0924\u094d\u0930\u0924\u093e \u0935 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