Composition levy

Total turnover should not exceed 1.5 cr. Following persn can not opt for composition levy:

1.who supply services except restaurants

2. who supply exempted goods

3. making inter state supply of goods

4. supply goods through electronic commerce operator 

5.manufacturing notified goods

Any tax payer, whose turnover is less then INR 1.5 Crore, in Rest of India, and less then INR 75 Lakhs in Special Category States (North Eastern States and Himachal Pradesh), can opt for the composition scheme under GST. The point to be noted is that the GST composition scheme limit is based on the turnover of all businesses which are registered with the same PAN, and thus all businesses under the same PAN can either be registered regular dealers or can be composition dealers – not a combination of both.

refer link below

https://cleartax.in/s/gst-composition-scheme

thank you..

Todays querey,

case : Mr. A is registered in the month of Oct.2018 (FY 18-19) 

under GST as regular taxable person (where applicable turnover threshold RS.20 lac)..

but now this limit is increased to Rs. 40 lac w.e.f 1st of April 2019..

in this can he cancel his gst registration as his turnover doesn't exceed Rs. 40 lac in a financial year..(FY 19-20)

is the condition of completion of 1 year form the date of registration is need to comply to cancel  GSt registration

or 

can he apply for cancellation of gst registration  by giving one of the reason that he ceased to pay gst under gst act...

plz... help me to sort out this case... thank you