Most asked questions from the Government on GST.

Levy of and Exemption from Tax

Question 13

Q 13.   What is the threshold for opting to pay tax under the composition scheme?

Ans.  The threshold for composition scheme is Rs. 1 Crore of aggregate turnover in the preceding financial year.

The benefit of composition scheme can be availed up to the turnover of Rs. 1 Crore in current financial year.

(75 lakhs for 9 special category states viz

1. Arunachal Pradesh, 2. Assam, 3. Manipur, 4. Meghalaya, 

5. Mizoram, 6. Nagaland, 7. Sikkim, 8. Tripura, and 9. Himachal Pradesh)