GST Registration in Uttarakhand Under Composition Scheme

GST Registration in Uttarakhand under Composition Scheme is present because GST law compliances are very high which cannot be compiled by the small dealers, small manufacturers and small service providers.

To overcome this problem, a scheme is made for benefit of small dealers, manufacturers and service providers by reducing their burden of compliance.

Example- less maintenance of books of accounts, a lesser number of returns, etc.

Persons not eligible for GST Registration under Composition Scheme


  • Suppliers of services other than restraint related services having turnover of more than 50 lakhs in the previous financial year.
  • Supplying non-taxable goods
  • Making inter-state outward supplies of goods
  • Supplying goods through electronic commerce operator
  • Manufacturers of ice cream, pan masala and tobacco

Composition Rate of Tax


                  TOTAL RATES CGST Rates SGST Rates                  CATEGORY OF REGISTERED PERSONS
                    1%      0.5%        0.5%               Traders & Manufacturers of goods
                    5%      2.5%        2.5%                       Restaurant Services
                     6%       3%         3%                      Other Services Providers



GST Registration in Uttarakhand  (examples)


  • P is having two businesses – business A & business B. If the turnover of business A is Rs. 70 lakhs and of business B is Rs. 75, then he can opt for composition scheme as the aggregate turnover does not exceed Rs. 1.5 crore. However, if the turnover of business A is Rs. 80 lakhs and business B is Rs. 75 lakhs, then he cannot opt for composition scheme as the aggregate turnover exceeds Rs. 1.5 crores.
  • Rajesh Saini is a mobile dealer registered in Bihar. He supplied mobile to a person located in West Bengal. Aggregate turnover of the business in the previous year was Rs. 30 lakhs.

Mr. Rajesh Saini makes inter-state supply of goods, he is not eligible for composition scheme.

  • M/s Goodwill Ltd. Has turnover of Rs. 82.6 lakhs from Delhi unit and Rs. 29.5 lakhs from Kanpur unit in the previous year. Both the figures are inclusive of GST @ 18%.

As the aggregate turnover of the company does not exceeds Rs. 1.5 crore, it is eligible for composition scheme.

For more information on GST Registration in Uttarakhand under composition scheme please contact us @ 7900 567 567, or visit your nearest Mads Money store.

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