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This discussion clarifies the Goods and Services Tax (GST) composition scheme rules, particularly regarding turnover limits. If your business's turnover exceeds the prescribed threshold (e.g., ₹50 lakh for service providers, ₹1.5 crore for traders in Gujarat), you may need to switch from the composition scheme to the regular scheme. Failing to do so can result in penalties and interest charges. The conversation also touches upon filing requirements and the process of converting to the regular scheme.