Composition gstn with rental income

From 1st April, 2019 As per Notification 2/2019- central Tax Rate supplier of service or goods or both can pay composition tax of 6%(3% + 3%) upto 50 lakhs. So you can opt for composition scheme under the said notification

In my opinion first check whether registration itself will be required as TO is less than 20 lakhs (18 lakh + 1.5 lakhs).

Aggregate turnover remains below 20 lakhs. No need of registration at first.

Voluntary registration can be obtained.

Composition scheme rate will be same as 1%, because service supply is less than 10% of aggregate turnover.

Basic condition applies, no interstate outward supply.

agreed with above view. since supply of service less than 10% / rs 5 lakh u can take 1%

Under which section /Notification he pay 1% of total turnover including rental income,if his rental income is below 5 lacks or 10% of his turnover

Can he cancel his registration as his total turnover including rental income is below new limit i.e 40 Lacks