Composition levy scheme and rejistration

If the discount is passed along with GST, then the same would be considered for the purpose of aggregate turnover.

Dear Aakash Kumar

Very sorry for above reply, as i oversight the heading of your Query. (Composition dealer)

As per RoD Order no. 01/2017 CT & the same was superseded vide RoD Order No. 01/2019-CT dt. 01/02/2019 , that value of supply of exempt services by way of extending deposit, loans or advance in so far as the consideration is represented by way of interest or DISCOUNT, shall not be taken in account - in computing aggregate turnover in order to determine eligibility for composition scheme

So it is very stated in Law that Discount is not computed to determine aggregate turnover for composition Scheme