A manufacturer in the Composition Scheme receives an order from a neighboring state. What happens if they fulfill this order? 

Section 10 prohibits composition dealers from making inter-state supplies of goods. Violating this condition results in immediate disqualification from the scheme. For small taxpayers who want to avoid complex compliance, GST offers the Composition Scheme. • Eligibility Turnover: Up to ₹1.5 Crore (₹75 Lakhs for Special Category States). • Service Providers: A separate scheme exists for service providers with turnover up to ₹50 Lakhs. • Benefits: o Quarterly Payment: Pay tax via Form CMP-08 (instead of monthly). o Annual Return: File GSTR-4 once a year. • Restrictions: Cannot collect tax from customers, cannot claim ITC, and cannot make inter-state supplies of goods.