GST sec 10 composition scheme

Sir /madam. Sec 10 says a registered person can opt for composition scheme when aggregate turnover does not exceed 1.5 crores (other states) or 75 lakhs ( 8 special category states) and also it is calculated on same PAN on all india basis not on gst number (state wise). But if a person do business in manipur (special category state) and also in Maharashtra (other states) and it is registered under same PAN and his aggregate turn over is RS. 80 lakhs. Can he opt for composition scheme ? Which limit will be applicable on him 1.5 crore or 75 lakhs?

Balamurugan Venkateswaran

Balamurugan Venkateswaran

CA Inter


12-Mar-21 14:00


Answers (1)

Best Answer

Aggregate turnover considered for compositions scheme is value of all (taxable supplies+Exempt supplies+Exports+Inter-state supplies) â?? (Taxes+Value of inward supplies+Value of supplies taxable under reverse charge + Value of non-taxable supplies) of a person having the same PAN(Permanent Account Number) across all his business entities in India. The limit applicable in this case is Rs.75 lakhs

sudha reddy

sudha reddy


12-Mar-21 16:55