<ul>
	<li style="text-align:justify">
	<p><span style="font-size:14px">Composition Scheme is a simple and easy scheme under GST for taxpayers. Small taxpayers can get rid of tedious GST formalities and pay GST at a fixed rate of turnover. This scheme can be opted by any taxpayer whose turnover is less than Rs. 1.5 crore.</span></p>
	</li>
</ul>

<p style="margin-left:72px">&nbsp;</p>

<p style="margin-left:72px"><span style="font-size:14px">The following people cannot opt for the scheme-</span></p>

<p style="margin-left:72px">&nbsp;</p>

<ul>
	<li>
	<p><span style="font-size:14px"><span style="background-color:white"><span style="color:black">Manufacturer of ice cream, pan masala, or tobacco</span></span></span></p>
	</li>
	<li>
	<p><span style="font-size:14px"><span style="background-color:white"><span style="color:black">A person making inter-state supplies</span></span></span></p>
	</li>
	<li>
	<p><span style="font-size:14px"><span style="background-color:white"><span style="color:black">A casual taxable person or a non-resident taxable person</span></span></span></p>
	</li>
	<li>
	<p><span style="font-size:14px"><span style="background-color:white"><span style="color:black">Businesses which supply goods through an e-commerce operator</span></span></span></p>
	</li>
</ul>

<p>&nbsp;</p>

<p>&nbsp;</p>

<p><img alt="" src="https://edupmquestionhelp.s3.ap-south-1.amazonaws.com/hint/uploads/images/16280667401628066740.png" style="height:355px; width:800px" /></p>

<p>&nbsp;</p>

<ul>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><strong>No Input tax credit is available to composition dealers.</strong></span></p>
	</li>
</ul>