The government is planning to allot a bit of GST relief to SEZ (Special Economic Zones) for their supplies to Domestic Tariff Area (DTA), declared by a Finance Ministry Official. Above that, the GST department is planning to give some concessions to MSMEs that qualify for the composition dealer category so that they are taxed at lower rates till the threat of COVID-19 from India vanishes and the market revives.
The SEZ units mainly the pharma industries are appealing to the government to either restrict or reduce the tariff for domestic supplies on a provisional basis. All the supplies starting from SEZ to DTA are considered as imports and therefore are computed under the Integrated GST (IGST) 
Get the brief introduction of SGST, IGST and CGST. We have mentioned their full forms, meanings and adjustments of input tax credit under GST in India. Read more list. Adding on to IGST the customs duty is also levied on such supplies.
The government is taking into consideration the provisional policy but at the same time, it is planning to restrict the benefits only for a smaller time frame and also only to the pharmaceutical industries, not free to all. Before making any such announcement, the government has to critically think for the businesses running in DTA that will be adversely affected if competing with SEZ units, said, experts.
Amid the threat to businesses due to the COVID-19 outbreak in India, the government has shifted the due dates for return filing for the months of March, April and May till June 30, 2020. It is also considering extending composition schemes to a wider section of the small businesses during the crisis period.
The scheme would be available to benefit the firms with not more than Rs. 1.5 lakh annual turnover and the ones that are engaged in manufacturing, trading and non-alcoholic restaurants. The government is now facilitating such MSMEs (Ministry of Micro, Small and Medium Enterprises) 
View the impact of GST law on startups and SMEs (small and medium enterprises) in India. The tax will provide great relief to these companies (experts reveal). Read More with a simple and compliance-friendly tax regime along with the 1% tax payment of the total annual turnover for traders/manufacturers and 5% tax for restaurants. The option for composition scheme is open to the service sector as well provided that their annual turnover is up to Rs. 50 lakhs. The sector will get a concessional rate of 6% tax on total annual turnover.
Several businesses having traits to claim the GST composition scheme 
Get to know about GST composition scheme for small businesses. Also, we included its key features, registration process, eligibility and filing returns. Read More might also get restricted from doing so because they cannot claim Input Tax Credit (ITC) on the tax. Further, the scheme is not for inter-state suppliers. So from the grand accumulation of 1.22 crore GST payers, only 18 lakh can apply for the composition scheme and get benefited from the concessional tax rates.
As per one of the sources, several small businesses might get to enjoy the composition scheme rates for at least three upcoming months as these are the most vulnerable businesses if compared to their bigger counterparts and reduced tax rates under composition scheme might give them a bit relief.
