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Composition schme

Mohan Sagar (1 Points)

11 June 2020

what is the maximum Aggregate Turnover limit of a registered person under this scheme?

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KRISSHNAN KP (4215 Points)
Replied 11 June 2020

Under section 10 of the GST Act the turnover depends on the state

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Shivam RC (Student) (23683 Points)
Replied 11 June 2020

@ Mr. Krisshnan KP, there is no such Provision under the GST Law. Section 10 of the CGST Act 2017 does not specifies Turnover limit State wise. The limit only differs for General Category States and Special Category States.

As per the Provision of Section 10 of the CGST Act 2017, the Maximum Aggregate Turnover limit to opt for Composition Scheme is Rs. 1.5 crores. However incase of Special Category States, the Turnover limit is Rs. 75 lakhs. As per Notification No. 14/2019 - Central Tax, dated 07th March 2019, following States have been given the status of SPECIAL CATEGORY STATES :

1). Arunachal Pradesh.
2). Mizoram.
3). Manipur.
4). Meghalaya
5). Nagaland.
6). Tripura.
7). Sikkim.
8). Uttarakhand.

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