Notification No. 46/2017
Date: October 13, 2017
Subject: Enhancement of aggregate turnover limit for eligibility under the Composition Scheme.
Description:
The aggregate turnover limit for opting into the composition scheme is increased from ₹75 lakh to ₹1 crore. For specified special category States, the limit is enhanced from ₹50 lakh to ₹75 lakh.
Effective Date: 13th October, 2017
Previous Notification:
Notification No. 8/2017 – Central Tax dated 27.06.2017