Can a composition dealer make interstate sales as per amended rules of GST?
A person can opt for composition scheme if the conditions mentioned in section 10(1) and 10(2) is satisfied. Section 10(1) mentions the turnover criteria and 10(2) lists out additional conditions.
One among the additional condition is the person shall not make any interstate outward supplies. So from reading the above provisions, it is clear that a person opting for composition scheme shall not make interstate outward supplies.