1. LEVY AND COLLECTION(OF CGST, SGST/UGST)
Section 9 of the CGST ACT, 2017 is the charging section that provides for levy of taxes in GST.
The Central Govt. has passed the following four Acts for levy of taxes on supply of goods and services:
Goodsand Services Tax Act passed by Central Govt. for levy of Central goods and Servixes Tax
Integerated Goods and services tax passed by Central govt. for levy of Integrated goods and services tax
Union Territory Goods and services tax for levy of union territory tax (UT- GST).
Goods and Services tax Act for levy of cess.

2. In addition to above all, the state Govt
In addition to above all, the state Govt. will pass State goods and services tax Act levy of State Goods and Services Tax . The article 366(26B) of the constitution defines state to include union territory which have their own separate legislature.
DEFINATION OF CENTRAL TAX, STATE TAX, INTEGRATED TAX, UNION TERRITORY TAX
Section 2(21), 2(104), & 2(115) of CGST Act defines Central Tax, State Tax, Integrated Tax and Union Territory Tax respactively.
Section (21) “central tax” means the central goods and services tax levied under section
Secrion (104) “state tax” means the tax levied under any state goods and services tax act
Section (12) “integrated tax” means the integrated goods and services tax levied under the integrated Goods and Services Tax Act.
Section (115) “union territory tax” means the union territory goods and services tax levied under union territory goods and services Act.

3. As per section 9 of the CGST act, CGST is levied on all Intra state supply of goods and services or both.
Similarly, SGST is levied on intra state supply of goods or services or both as per the provisions contained in section 9 of the SGST act.
As per section 5 of the IGST act, IGST is levied on inter state state supply of goods or services or both.
CGST on Intra state supplies of goods and services or both (section 9(1)). CGST will be levied u/s 9(1) of CGST Act on all Intra state supplies of goods or services or both as per the transactions value determined u/ 15
Levy on specified petroleum products. Section 9(2) of IGST Act excluding IGST Act and section 5(2) of IGST Act provides for levy on supply of petroleum crude, motor speed shall be land such date as may be notified by the Govt. on recommendation of the council.
Reverse Charges. Sub section 9(3) of GST act and Sub section (3)& 5(4) of IGST Act empowers the Govt to specify categories of supplg of goods or services by notification the tax on which is payable by the recipient of goods or services and not by supply of goods or services.

4. 4. Supply from Unregistered Person
4. Supply from Unregistered Person. Sub section 9(4) of GST Act provides that when registered person receives supply from unregistered person, tax on reverse charge will be payable by the registered person as recipient.
Levy and collection of compensation Cess. The Goods and Services Tax Act, 2017 has been enacted to make provisions in the constitution to compensate loss to the states for a period of 5 years on account of implementation of GST.
The goods on which this cess has been levied are known as Sin Goods, they are Tobacco products, pan masala, aerated water, cigarettes, Vehicles, etc.
COMPOSITION LEVY SCHEME
Composition Levy. Another form of payment of levy prescribed under GST law is composition levy. Almost all buainesa processes such as intimationa, applications, replies to SCNs, returna are to be carried out online on common portal. This scheme is applicable foe goods only and not for services except for Restaurants supplying foos and non alcoholic beverages which is classifiable as a services.
Eligibility to composition Scheme:
The composition scheme is contained in section 10 of the CGST/SGST Acts. For Union territories, provisions contained in CGST Act are applicable. As per section 10(2), the following categories of person are eligible for composition scheme:

5. When he ia not engaged in the supply of services other than supplies referred to in clause (b) of paragraph 6of schedule 2
When he is not engaged in making any supply of goods which are not leviable to tax under this Act
When he is not engaged in making any inter state outwards supplies of goods
When he is not a manufacturer of such goods as may be notified by the Govt. on the recommendations of the council
However, where more than one registered persons are having the same Income Tax Permanent Account Number the registered person shall not be eligible to opt for the same under sun section (1) of section 10 unlesa all such registered persons opt to pay tax under that provisions.
As per Notification no. 8/2017-C.T., dated , the composition scheme is not available to manufacture of
Ice-cream and other edible ice, whether or not containing cocoz, tariff Item no
Pan masala, tariff Item no

6. Threshold limit for applicability of Composition Scheme
Composition is an alternative method of levy of tax for taxpayers whose yearly aggregate turnover of goods in the prcedding financial year did not exceed rs 75 lakhs to pay composition tax ay fixed rates subject to conditions and restrictions
However, as and when the turnover of a person exceeds the threshold limit of rs 75 lakhs in a financial year, he shall not thereafter be eligible for the benefit of composition scheme on subsequent supplies.
Rate of tax for the composition levy. The notification No. 8/2017-C.T., dated , fixed composition rates for CGST. Chart below gives details of the CGST and SGST rates as applicable under the composition Scheme
Category of registered person
Rate of tax
Manufactureres, kther than manufactures of such goods as amy be notified by the govt.
Two person (1% CGST + 1% SGST)
Supplieres making supplies referred to in clause (b) of paragraph 6 of schedule 2
Five percent

7. The above rates are under CGST Act, and same rate would be applicable in the other SGST/UGST Act also. So effectively, the composition rates are 2% 5% and 1% for manufacturer, restaurants services and noraml supplier respectively.
How to compute Aggregate turnover of rs 75 lakhs/50 lakhs.
Term aggregate turnover has been defined in section 2(6) to mean the aggregate value of all taxable supplies, exempt, supplies, exports goods and services or both and inter state supplies of person having the same permanent account no., to be computed on all India basis but excludes central tax, state tax, union territoy tax.
The value of following supplies shall be taken into account (i.e. included) while computing the limit of rs 75 lakhs/ rs 50 lakhs
Value of taxable supplies excluding the value of inword supplies
Value of exempted supplies
Value of export goods and services or both.

8. CONDITIONS AND RESTRICTION FOR COMPOSITION LEVY
As per section 2(6) of the CGST Act 2017 the following types of item shall not be taken into consideration
Taxes if any charged under the head CGSt, SGST, IGST.
Value of inward supplies
CONDITIONS AND RESTRICTION FOR COMPOSITION LEVY
The person excersing the option to pay tax under composition schme has to comply with the following:
He is not engaged in the supply of services other than supplies refer to in clause (b) of paragraph 6 of schedule 2, i.e., supply of food and non- alcoholic drinks
He is not engaged in making any supply of goods which are not leviable to tax under this Act
He is not engaged in makong any inter-state outward supplies of goods
He is not engaged in making any supply of goods through an electroinc commerce operator who is requried to collect tax at source

9. PROCEDURE FOR OPTING FOR COMPOSITION SCHEME
He is not a manufacturer of such goods as may be notified by the Govt. on the recommendation of the council
The option availed shall lapse with effect from the day on which his aggregate turnover during a finacial year exceeds the prescribed limit
He shall not collect any tax frim the recipient on supplies made by hin (section 10(4))
He shall not be entitled to any credit of input tax
He is neither a casual taxable person nor a non resident taxable person
He shall pay tax under reverse charge on inward supply of goods or services or both.
PROCEDURE FOR OPTING FOR COMPOSITION SCHEME
An existing taxpayer who has been given a proviaional number on migration has to file an intimation in FORM GST CMP-01, on the Common Portal, prior to the appointed day, but not later than thirty days after the said day. A new taxpayer need file said form but to indicate his option in Part B of form GST REG-01 filed for getting registration.

10. Where aforesaid intimation is filed after the appointed day, the registered person shall not collect any tax from the appointed day but shall issue bill of supply for supplies made after the said day.
The option to pay GST under composition scheme has ro be excercised for all states if a person is registered in multiple States.
Excess VAT credit shown in return for the period immediately preceding for all the appointed date,w will not be allowed to be carry forward on opting for composition scheme.
Filing of return. A taxpayer opting for composition scheme is required to file a return on quaterly basis instead of three monthly returns required to be filed by other taxpayers. This return has to be filed by 18th of month succeeding the last month of quarter to which pertains. The form prescribed for quaterly return is GSTR-4. In addition, he has to file annual return in FORM GSTR 9A.
Transition from composition scheme to normal scheme. Option to pay tax under Composition scheme lapses on the day the taxpayer crosses the aggregate turnover limit of rs 75 lakhs or rs 50 lakhs as the case may be. Further,the concerned registered person can alos withdraw from scheme voluntarily. An intimation in Form GST CMP-04 is to be filed within seven days of occurnece of event of his becoming ineligible/opting out from composition scheme.

11. Applicable penalties. The proper officer, after giving opportunity to applicant, can reject the application opting for the scheme. Further, if he has reason to believe that a composition dealer has wrongly availed the benefits under the composition scheme, then after taking resources to SCN and adjudication, he can direct such person to pay all the taxes which would have paid under the normal scheme.