New Turnover. Limits

https://www.cbec.gov.in/resources/htdocs-cbec/gst/notfctn-40-cgst-english.pdf

No GST on advance payment for small taxpayers

Registered person whose aggregate turnover in the preceding financial year did not exceed 1.5 crores or the registered person whose aggregate turnover in the year in which such person has obtained registration is likely to be less than 1.5 crores and who did not opt for the composition levy under section 10 of the CGST Act, 2017 shall pay the central tax on the outward supply of goods at the time of supply as specified in clause (a) of sub-section (2) of section 12 of the said Act. Accordingly, such persons shall be not be liable to pay tax on advance received by them.

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