JioGST - 'Composition Scheme' Simplified

• Concept & Eligiblity
• Enrolment Process
• Tax Rates & Return Filing
• Opt in - Opt out Rules
• Who are not Eligible

• GST has created this special facility for small Tax-payers to pay tax at specified lower rates without getting into multiple GST compliances.
• The dealer who opt for Composition Scheme have to file only one quaterly return with details of total turnover.
• Invoice with details are not necessary, bill of supply will suffice.
• Small Tax-payers are not required to give HSN code in their returns.
• In the Composition scheme, no Input Tax Credit can be taken or passed on.

JioGST bringing you a Simple Mobile App for Simplified compliance for Composition Tax payers