Persons not eligible for composition scheme - GST Ready Reckoner - GST

Persons not eligible for composition scheme Following persons are not allowed to opt for the composition scheme if engaged in following activity: He is casual taxable person nor a non-resident taxable person. A supplier of services except a person engaged in supply of restaurant service . A person engaged in providing inter-state supply of goods or services. A person engaged in supply of non-taxable goods i.e. goods which are not taxable under GST law A person engaged in supply of services through an Electronic Commerce Operator (ECO) who is required to collect Tax at source u/s 52 of the CGST Act. The goods held in stock by him on the appointed day have not been purchased in the course of inter-State trade or commerce or imported from a place outside India or received from his branch situated outside the State or from his agent or principal outside the State where registration under the Composition Scheme has been taken. The goods held in stock by him have not been purchased from an unregistered supplier and where purchased, he pays the tax under the reverse charge mechanism. A person engaged in manufacturing of goods notified under section 10(2)(e) of the CGST Act either in the year 2016-17 or later.