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Limit of aggregate turnover to opt compostion scheme u/s 10

R.v. Badgali (12 Points)

09 April 2020

what is the limit of aggregate turnover to opt compostion scheme u/s 10 ?

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Shivam RC (Student) (23683 Points)
Replied 10 April 2020

The Aggregate Turnover limit to opt for Composition Scheme u/s 10 of the CGST Act 2017 is Rs. 1.5 crore.

However, the limit is Rs. 75 lakhs for some Special Category States. They are :

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

Also, the normal taxpayers supplying SERVICES and/or mixed supplies having aggregate turnover of last financial year upto Rs. 50 lakhs, can opt for Composition Scheme.

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