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Here, you can take credit of GST that has been paid and also you donæª› need to pay from your pocket. However, you will have to bear the cost of compliance which is way more than a composition scheme.There used to be a time when the Sales Tax officers would suddenly get a dose from the bosses ( who may have been given a dose by the cabinet ) Iman Marshall Jersey , this happens around the end of the financial year, when people come to realize that revenue collection isnæª› as good as it was expected. So the collectors move their butts and visit all the commercial establishments in their area and demand them to pay up based on their last year contribution. It is not a fully audited evaluation, it more like the feudal times when the landlords would extract taxes from the agriculturists. You will not be seeing that scenario anymore. Why? Because the shops and commercial establishments cannot just go and pay a lump sum amount of tax as advance. 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