ICAI has published Handbook on composition scheme under GST. This is second edition – August 2022. First edition was published in August, 2020.
Content of the book –
Chapter-1: Introduction to Composition Scheme
Chapter-2: Composition Scheme for Supplier of Goods and for Persons engaged in making supplies referred to in clause (b) of paragraph 6 of Schedule II
Chapter-3: Composition Scheme for Supplier of Services or Mixed Suppliers
Chapter-4: Persons Liable for Registration in GST
Chapter-5: Intimation for exercise of option for Composition Levy
Chapter-6: Time of Supply
Chapter-7: Value of Supply of Goods and Services
Chapter-8: Place of Supply of Goods and Services
Chapter-9: Reverse Charge
Chapter-10: Returns for Person opting for Composition Scheme
Chapter-11: Bill of Supply
Chapter-12: Accounts and Records
Chapter-13: Withdrawal from Composition Scheme
Chapter-14: Cancellation of Registration in GST
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