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Yes. Composition taxpayers can buy from other States; the restriction is on making inter-State outward supplies.
GST
Inter-State purchases by a composition dealer
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Provisions
Sec 10(2), CGST Act 2017; Rule 5, CGST Rules 2017
Analysis
You pay IGST charged by the supplier as part of cost, without credit. Only goods held on the date of opting for composition that were bought inter-State are a concern under Rule 5. Report such purchases in GSTR-4. Selling even once to another State breaks the scheme.
Close
- Buy from other States as needed.
- Treat IGST as part of cost.
- Report the purchases in GSTR-4.
- Never sell outside your State.
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