Paper19-2

P19-2

Service provider other than section 10 of CGST Act, 2017 can opt to pay GST under composition scheme only when

whose aggregate turnover in the preceding financial year was Rs.50 lakh or below

whose aggregate turnover in the preceding financial year was Rs.150 lakh or below

whose aggregate turnover in the preceding financial year was below Rs.50 lakh

whose aggregate turnover in the preceding financial year was Rs.75 lakh or below