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How can I claim ITC in GSTR 9 if I am a composition taxpayer?

Submitted by LegalWizin on Thu, 07/29/2021 - 04:06

A supplier of goods whose turnover is less than 1.5 crore can opt for composition scheme. Such person cannot claim input tax credit. If one needs to claim input tax credit than he has to surrender from the composition scheme. Following are the benefits and limitations of composition scheme under GST.


  • Less compliance
  • Lower tax rate
  • High liquidity


  • No Inter State Transactions
  • No Input Tax Credit
  • No Business through E-commerce Portal
  • No supply of Exempt Goods
  • Cannot charge Tax

Be compliant with an online legal service provider such as business registrations, Tax registration, post compliances, drafting services.