Composition options

As per Notification No. 2/2019 - Central Tax ( Rate ), dated 07th March 2019, W.e.f. 01/04/2019, Service Providers having Aggregate Turnover upto Rs. 50 lakhs would be able to opt for Composition Scheme U/s 10 of the CGST Act 2017 and are required to pay GST @ 6% ( 3% CGST + 3% SGST ) out of their own pocket.

Hence if your Aggregate Turnover is upto Rs. 50 lakhs, then you are eligible to opt for Composition Scheme.

Yes as per Sub clause 2A under Section 10 , you can opt for composition scheme with following conditions to be fulfilled:
1. Your aggregate turnover in Preceding year is not more then 50lac
2. Not Engaged supply of non GST goods or services.


Note : Required to pay GST @ 6% on turnover